[4042] Ordinary meaning of the term 'employee'
We are reviewing several products that currently provide guidance on the meaning of the term ‘employee’ to reflect the direction provided in the High Court decision in Construction, Forestry, Maritime, Mining and Energy Union v Personnel Contracting Pty Ltd [2022] HCA 1:
- Taxation Ruling TR 2023/4 Income tax: pay as you go withholding – who is an employee?
- Taxation Ruling TR 2013/1 Income tax: the identification of 'employer' for the purposes of the short-term visit exception under the Income from Employment Article, or its equivalent, of Australia's tax treaties
- Superannuation Guarantee Rulings SGR 2009/1 Superannuation guarantee: payments made to sportspersons and SGR 2005/2 Superannuation guarantee: work arranged by intermediaries
- ATO Interpretative Decision ATO ID 2014/28 Superannuation Guarantee Status of the Worker: Pizza delivery drivers as employees.
Expected completion
To be advised.
Comments
Practical Compliance Guideline PCG 2023/2 Classifying workers as employees or independent contractors – ATO compliance approach published on 6 December 2023.
A draft update to Taxation Ruling TR 2023/4DC1 Income tax and superannuation guarantee: who is an employee? published on 26 June 2024, with the comments period closing 9 August 2024. Superannuation Guarantee Ruling SGR 2005/1 Superannuation guarantee: who is an employee? has now been withdrawn.
For more information, see the Decision impact statement on Construction, Forestry, Maritime, Mining and Energy Union v Personnel Contracting Pty Ltd [2022] HCA 1.
Contact
[4109] First home super saver scheme [new]
Title
Final Law Companion Ruling
First home super saver scheme
Final Super Guidance Note
First home super saver scheme
Purpose
The Treasury Laws Amendment (2023 Measures No. 3) Act 2023 amends the law from 15 September 2024 to improve the flexibility and operation of the first home super saver (FHSS) scheme. The final Law Companion Ruling and Super Guidance Note will outline the operation of the FHSS scheme as amended, and existing Law Companion Ruling LCR 2018/5 First home super saver scheme and Super Guidance Note GN 2018/1 First home super saver scheme will be withdrawn
Expected completion
September 2024