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  • Employee or contractor decision tool

    The employee or contractor decision tool is currently unavailable pending a review.

    Information to help you determine whether your worker is an employee or contractor is available at employee or contractor.

    On 9 February 2022, the High Court handed down decisions in CFMMEU v Personnel Contracting [2022] HCA 1 and ZG Operations v Jamsek [2022] HCA 2, which impacts ATO advice and guidance about classifying workers.

    We are currently considering these decisions and the impact they will have on the worker-classification risk. We have published a decision impact statement.

    We are reviewing our public advice and guidance products and we will make any necessary updates to reflect the principles set out by the High Court.

    Last modified: 08 Sep 2022QC 19387