{"id":2736,"date":"2024-01-11T10:46:51","date_gmt":"2024-01-11T00:46:51","guid":{"rendered":"https:\/\/wiselinkaccountants.com.au\/?p=2736"},"modified":"2024-06-04T15:19:31","modified_gmt":"2024-06-04T05:19:31","slug":"advice-under-development-superannuation-issues","status":"publish","type":"post","link":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/advice-under-development-superannuation-issues\/","title":{"rendered":"Advice under development of superannuation"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\" id=\"ato-4042Ordinarymeaningofthetermemployeeupdated\">[4042] Ordinary meaning of the term &#8217;employee&#8217; [updated]<\/h2>\n\n\n\n<p>We are reviewing several products that currently provide guidance on the meaning of the term \u2018employee\u2019 to reflect the direction provided in the High Court decision in&nbsp;<em>Construction, Forestry, Maritime, Mining and Energy Union v Personnel Contracting Pty Ltd<\/em>&nbsp;[2022] HCA&nbsp;1:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Superannuation Guarantee Ruling&nbsp;<a href=\"https:\/\/www.ato.gov.au\/law\/view\/document?DocID=SGR\/SGR20051\/NAT\/ATO\/00001&amp;PiT=99991231235958\" target=\"_blank\" rel=\"noopener\">SGR&nbsp;2005\/1<\/a>&nbsp;<em>Superannuation guarantee: who is an employee<\/em>?<\/li>\n\n\n\n<li>Superannuation Guarantee Ruling&nbsp;<a href=\"https:\/\/www.ato.gov.au\/law\/view\/document?DocID=SGR\/SGR20052\/NAT\/ATO\/00001&amp;PiT=99991231235958\" target=\"_blank\" rel=\"noopener\">SGR&nbsp;2005\/2<\/a>&nbsp;<em>Superannuation guarantee: work arranged by intermediaries<\/em><\/li>\n\n\n\n<li>Taxation Ruling&nbsp;<a href=\"https:\/\/www.ato.gov.au\/law\/view\/document?DocID=TXR\/TR20131\/NAT\/ATO\/00001&amp;PiT=99991231235958\" target=\"_blank\" rel=\"noopener\">TR&nbsp;2013\/1<\/a>&nbsp;<em>Income tax: the identification of &#8217;employer&#8217; for the purposes of the short-term visit exception under the Income from Employment Article, or its equivalent, of Australia&#8217;s tax treaties<\/em><\/li>\n\n\n\n<li>Superannuation Guarantee Ruling&nbsp;<a href=\"https:\/\/www.ato.gov.au\/law\/view\/document?DocID=SGR\/SGR20091\/NAT\/ATO\/00001&amp;PiT=99991231235958\" target=\"_blank\" rel=\"noopener\">SGR&nbsp;2009\/1<\/a>&nbsp;<em>Superannuation guarantee: payments made to sportspersons<\/em><\/li>\n\n\n\n<li>ATO Interpretive Decision&nbsp;<a href=\"https:\/\/www.ato.gov.au\/law\/view\/document?DocID=AID\/AID201428\/00001&amp;PiT=99991231235958\" target=\"_blank\" rel=\"noopener\">ATO&nbsp;ID&nbsp;2014\/28<\/a>&nbsp;<em>Superannuation Guarantee Status of the Worker: Pizza delivery drivers as employees<\/em>.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>[4042] Ordinary meaning of the term &#8217;employee&#8217; [updated] We are reviewing several products that currently pr [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":2972,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16,17,98,61,18,19,20,97,1,21],"tags":[66,63,72,70,62,73,64,93,92],"class_list":["post-2736","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-all-topics","category-business-solutions","category-digital-game","category-english-post","category-business","category-market-research","category-professional-planning","category-registreration","category-uncategorised","category-world-of-business","tag-accountants","tag-ato","tag-bas-agent","tag-small-business","tag-smsf","tag-superannuation","tag-tax","tag-tax-accountant","tag-tax-agent"],"_links":{"self":[{"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/posts\/2736","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/comments?post=2736"}],"version-history":[{"count":2,"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/posts\/2736\/revisions"}],"predecessor-version":[{"id":2883,"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/posts\/2736\/revisions\/2883"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/media\/2972"}],"wp:attachment":[{"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/media?parent=2736"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/categories?post=2736"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/tags?post=2736"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}