Contractor or an employee

The ATO appear to be hot again on this issue with another round of targeting the building and construction industry for contractors who are really employees, thus avoiding PAYG withholding taxes and superannuation.

Remember if you are a business check you are not really an employee of anyone who pays you. Conversely that anyone you pay is disguised as a contractor but in actual fact an employee.

The criteria ATO consider whether you are an employee or contractor are:

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