The use of contract labour has increased significantly over recent decades. Many business operators perceive that once they engage contractors and the parties have agreed the contract rate, the other on-costs normally associated with employees can be ignored. 

However, this may not actually be the case. The ATO has been targeting this area for some time, and the costs of an adverse finding can be crippling for a business. This masterclass examines how to protect your client from the risk of incorrectly classifying workers.

Specially this masterclass will cover:

• The factors the ATO looks at when characterising a worker as an employee or contractor

• The consequences of misclassifying a worker

• ATO’s latest guidance in TR 2023/4 and PCG 2023/2

• Recent case law, including 2022 High Court decisions