Bottrell Accountants, Financial Planners & Tax Agents

East Maitland Accountants & Financial Advisors, Newcastle Accountants & Financial Advisors

Independent contractors ’employees’ for SG purposes

The AAT has held that a trust carrying on a commercial and residential plumbing business (called ‘Hall Plumbing’) did not meet its superannuation guarantee (SG) obligations in respect of five of its plumbers that it had treated as independent contractors. Facts The taxpayer contended that the five plumbers were independent contractors and not employees, based […]