The Commissioner of Taxation (“the Commissioner”) is ramping up efforts to identify unpaid superannuation entitlements by businesses who have been incorrectly operating under the assumption that contractors are not entitled to receive superannuation contribution payments. Under the Superannuation Guarantee (Administration) Act 1992 (“the Act”), contractors may be entitled to superannuation where they are classified as an employee for the purposes of the Act. The definition of ‘employee’ under the Act is much broader than that commonly understood.
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