Are they Employees or Contractors? Latest Changes to Tax and Super
On December 6, 2023, the Australian Taxation Office (ATO) finalized its guidance on the classification of workers for tax and superannuation purposes with Taxation Ruling TR 2023/4 – Income tax: pay as you go withholding – who is an employee? This ruling provides clarity on the ordinary meaning of “employee” for pay-as-you-go withholding (PAYG) and […]