Home Forums Business Taxation Employment TaxVine 7 Preamble — High Court has last word on ‘employee vs contractor’

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    • #1920
      RobynTax
      Moderator

      The High Court decisions on 9 February 2022 in Construction, Forestry, Maritime, Mining and Energy Union v Personnel Contracting Pty Ltd [2022] HCA 1 and ZG Operations Australia Pty Ltd v Jamsek [2022] HCA 2 examined whether the workers were employees or contractors. The decisions have caused the tax profession to pause and reflect.

      This week’s TaxVine preamble by our Tax Policy and Advocacy team explores the two decisions and what they mean for your clients. What are your reactions to the decisions? What do you see as the challenges and issues employers face when it comes to correctly characterising their workers? Keen to read your comments.

      Regards

      Robyn Jacobson, CTA
      Senior Advocate
      The Tax Institute

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    • #1925
      NealDallas
      Participant

      It’s appropriate to note that the High Court left one critical issue unanswered: that is the application of section 12(3) SGAA (deeming a person to be an employee where engaged under a contract wholly or principally for labour. The Court (appropriately) remitted that issue back to the Federal Court to allow the ATO to be joined on the issue. So we still await High Court guidance on section 12(3), albeit that we have the recent Federal Court cases on that section as set out in the article.

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