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Australia: Guidance on employee versus independent contractor for income tax and superannuation guarantee purposes

Updated guidance on what constitutes an “employee” versus an “independent contractor” for income tax and superannuation guarantee purposes.

September 3, 2024

The Australian Taxation Office (ATO) released Draft Taxation Ruling TR 2023/4DC1 - Income tax and superannuation guarantee: who is an employee?, which provides updated guidance on what constitutes an “employee” versus an “independent contractor” for income tax and superannuation guarantee purposes.

The draft ruling consolidates historical rulings into a single place and clarifies the ATO's views on recent common law developments.

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