Updated November 12th 2013

The ATO has recently released some new guides which assist a business in determining whether an individual is an employee or a contractor. The guides include a checklist of facts to consider and requires organisations to look at the business relationship as a whole. If your business operates with the use of contractors, please review all your current arrangements as the ATO may impose penalties for incorrect treatment. The checklists can be found at www.ato.gov.au