Employee or independent contractor?

The ability to distinguish between employees and independent contractors is important because the outcome determines the obligations and entitlements of the employer/principal and the individual regarding such matters as PAYG withholding, superannuation, payroll tax, fringe benefits tax and WorkCover/workers compensation insurance.  There can be significant penalties, in particular for employers, if the parties mischaracterise their relationship.

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Employee or independent contractor.doc	251 KB