Compliance program 2011-12

Employees and contractors

From our field work we have gathered evidence of sham arrangements, where individuals are incorrectly set up as contractors instead of as employees of businesses. As a result these individuals may not report all of their income; they may access welfare benefits unfairly, avoid paying their fair share of tax and not fulfil other obligations. They may also miss out on entitlements, such as superannuation, leave and workers compensation.

People can advise us if their employers have not been making superannuation guarantee contributions on their behalf. We investigate all of these complaints. For example, last year we received over 16,300 employee complaints.

We will audit businesses to ensure they are meeting their obligations as employers (see Micro enterprises).

Sections within Individuals

• Employees and contractors
• Work-related expenses
• Overseas income
• Pre-filling tax returns
• Information matching
• Refund fraud
• Split loans
• Referrals to the Tax Practitioners Board
• Superannuation
• Executives, directors and other highly paid individuals