Worker Status: How Can We Get It Working for Australia’s Tax System?
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Abstract
A critical issue for tax and regulatory compliance is determining a worker’s status as an employee, independent contractor or something else. This issue has been the subject of recent litigation and given the rise of the gig economy is likely to become more acute as more people are given the ability to undertake entrepreneurial activities. This article will explore the current issues that concern “worker status” and some of the recent case law, as well as the potential influences this distinction can have on the worker, the engaging entity, government agencies and society as a whole. A number of recommendations are formulated in terms of systems administered by the tax office as a possible way to provide greater certainty, knowledge and equity in this area.
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Australian Tax Review
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51
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4
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© 2022 Thomson Reuters. This article was first published by Thomson Reuters in the Australian Tax Review and should be cited as Freudenberg, B, Worker Status: How Can We Get It Working for Australia’s Tax System?, 2022, 51, AT Rev, 293. For all subscription inquiries please phone, from Australia: 1300 304 195, from Overseas: +61 2 8587 7980 or online at legal.thomsonreuters.com.au/search. The official PDF version of this article can also be purchased separately from Thomson Reuters at http://sites.thomsonreuters.com.au/journals/subscribe-or-purchase.
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Public economics - taxation and revenue
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Freudenberg, B, Worker Status: How Can We Get It Working for Australia’s Tax System?, Australian Tax Review, 2022, 51 (4), pp. 293-319