[4042] Ordinary meaning of the term ’employee’ [updated]
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:
- Superannuation Guarantee Ruling SGR 2005/1 Superannuation guarantee: who is an employee?
- Superannuation Guarantee Ruling SGR 2005/2 Superannuation guarantee: work arranged by intermediaries
- 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 Ruling SGR 2009/1 Superannuation guarantee: payments made to sportspersons
- ATO Interpretive Decision ATO ID 2014/28 Superannuation Guarantee Status of the Worker: Pizza delivery drivers as employees.
