In this episode Fletch Heinemann and Sarah Lancaster discuss when businesses have to contribute superannuation for contractors who are deemed employees under the Superannuation Guarantee (Administration) Act 1992.
In this episode Fletch Heinemann and Sarah Lancaster discuss when businesses have to contribute superannuation for contractors who are deemed employees under the Superannuation Guarantee (Administration) Act 1992. We take a deep dive into section 12(3) contracts wholly or principally for someone's labour and the extension in section 12(8) for deemed employees who are artists, musicians and sports people (and podcast creators). There are some traps for the unwary. Travel to TaxLand with us to learn more!
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