Employee vs Contractor
Overview
Relevant to many of the employment related taxes at both the Federal and State level, determining whether your clients have engaged employees or contractors is vital to ensuring proper tax compliance.
The session will cover:
- Introduction to the employee vs contractor dichotomy
- ATO definition of employee vs contractor
- State definition of employee vs contractor
- The major cases (both Federal and State) discussing employee vs contractor
- The key traits:
- Control
- Integration
- Mode of remuneration
- Ability to subcontract or delegate
- Provision of tools and equipment
- Risk
- Generation of goodwill
- Works of a domestic or private nature?
- Artists, sportspersons, etc
- Employment-like settings
- Partnerships
- PSI
- What the risks are if you mischaracterise?
- How to help clients mitigate those risks, to the extent possible
Learning Outcomes:
Participants will gain an improved understanding of:
- Current understanding of employee vs contractor
- Application of characterisation to different federal and state taxes
- What areas of tax compliance the ATO and SROs may be targeting
Suited to:
Accountants, tax practitioners, BAS agents, lawyers and other practitioners serving small businesses, private groups and wealthy individuals.
This On Demand recording Includes:
- Recording of the Live Webinar, which can be viewed multiple times, for as long as required
- Presenters contact details for follow up questions
- CPD Quiz
- CPD Certificate
- CPD Report – Logged automatically
- PowerPoint Presentation
- Verbatim Transcript, with Searchability
- Supporting Documentation
Course syllabus
3 lessons
- Video – Employee vs ContractorVideo
- Feedback Survey QuestionsSurvey
- Knowledge QuizTest
Your presenter
Bruce CollinsTax Controversy Partners
is the founder and principal solicitor at Tax Controversy Partners Pty Limited, currently helping clients to resolve all types of tax issues with the ATO and SROs. Before moving into private practice in 2017, Bruce worked for over 35 years in the Tax Office, a third of this time as a Senior Executive in what is now Client Engagement Group, covering most ATO functions. Bruce was the leader of the Technical & Case Leadership area in Private Wealth for several years prior to leaving the ATO, as well as having previously been the strategic, technical and compliance leader for many of the ATO’s audit programs. Bruce was the Senior Executive sponsor for ATO projects targeting employment taxes and potential Phoenix risks.
Bruce has an Accounting Certificate (1989), a First-Class Honours Degree in Law (1995), a Graduate Diploma in Legal Practice (1996), a Masters of Taxation (2003) and a Masters of International Taxation (2006). Bruce is a Chartered Tax Advisor with the Tax Institute, a member of the Law Society of NSW and is both a member of the Law Council of Australia and current Chair of their SME Committee.