A range of factors affect whether or not an individual engaged to perform work is actually an employee or an independent contractor.

When considering whether an allied health worker is an employee or a contractor, one factor to consider is in respect of the provision of tools, equipment and other assets required to undertake the work.

The measure of control exercised by one party over the other is an important factor in determining the nature of the relationship between a purported contractor and principal, or employee and employer.

Workers in the allied health industry, such as nurses, doctors and other professionals may find themselves exposed to many different risks and hazards on a day-to-day basis, including lifting and moving patients and equipment; work-related stress; slips, trips and falls; exposure to infectious diseases and occupational violence.

The tax obligations on a practice in relation to an employment relationship are often perceived as being significantly more costly (and restrictive) compared to simply engaging a practitioner as an independent contractor. However tread carefully when making this decision, as getting your characterisation of a worker wrong can be even more costly and you may find yourself on the wrong side of the law.

Upon the termination of a relationship between the practice and practitioner, who will retain the patient records? Where will they be stored? Is the practitioner permitted to access the records, or make a copy?

Goodwill is the essence of any business, and can often be a business’ most valuable (albeit intangible) asset. The value of goodwill lies in brand identity or recognition, customer networks, positive customer and employee relations, and broadly speaking, reputation.

Determining whether an individual is an employee or contractor can leave you scratching your head. There is unfortunately little clarification in the context of superannuation entitlements and determining whether payments to a contractor are covered by the superannuation guarantee (SGC) regime further blurs the line between contractor and employee.

Medical, dental and allied health professional structures have and continue to be designed to engage professional staff that are labelled and treated as independent business operators known as “independent contractors”.

Although digital manipulation of images and video has been around for some time, the combination of software that improves the realism of the fake and the speed at which fakes can be generated and disseminated to targeted audiences has made headlines in the political sphere over the last year or so. The manipulation of video images using artificial intelligence has been called ‘deepfake’, a portmanteau of ‘deep learning’ and ‘fake’.

Although digital manipulation of images and video has been around for some time, the combination of software that improves the realism of the fake and the speed at which fakes can be generated and disseminated to targeted audiences has made headlines in the political sphere over the last year or so.  The manipulation of video images using artificial intelligence has been called ‘deepfake’, a portmanteau of ‘deep learning’ and ‘fake’.

Last week, the Australia Charities and Not-For-Profits Commission introduced External Conduct Standards (ECS), with which all charities that operate overseas (including Basic Religious Charities) must comply.

At the end of last year, the Australian Securities and Investments Commission (ASIC) issued civil penalty proceedings in the Federal Court of Australia against Harold Mitchell and Stephen Healy, two former directors of Tennis Australia Limited.

Landholder duty is a state tax that was introduced to impose duty on acquisitions in landholding entities. 

The ‘economic entitlement’ provisions of the landholder regime are an integrity measure unique to Victoria. Previously, they applied duty to transactions which provide the acquirer with an economic entitlement that amounts to an interest of 50% or more in a private landholder. This specifically impacts arrangements where developers or builders agree with a landholder to receive 50% or more of the profits or income of a landholder’s land without actually acquiring an interest in the landholding entity.

Since 1 July 2017, a lower Victoria payroll tax rate of 3.65% has applied to wages paid by regional employers. This rate was further reduced to 2.425% from 1 July 2018.

This is the second in a series of articles on strategies that can be employed in a tax dispute with the ATO.

Tax disputes can be costly, time consuming, and stressful, even if the taxpayer is ultimately successful.  When approached by the Australian Taxation Office (ATO), we will always advise clients to engage with the ATO to either resolve or narrow the issues in dispute as quickly as possible. 

The long awaited extension of the Corporations Act Crowd-sourced Equity Funding (CSF) regime to private companies is now in place. 

‘Climate-related risks’ have moved from a corporate buzzword to an actionable obligation for company directors, who should consider these risks in the context of their organisation and understand that a failure to act with regards to a climate-related risk can result in a contravention of the Corporations Act 2001 (Cth)  (Act).

I was intrigued by the high level numbers coming out of the Australian Corporate Counsel report '2017 Benchmarks and Leading Practices' on what in-house teams were spending their money on.

All businesses increasingly rely on other service providers to deliver their products and services, and even a small business will have a surprisingly large supply chain made of many large and small suppliers (who of course have many of their own suppliers).