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  • Working as a contractor

    Check if you're a contractor or employee and if you need to register for an ABN or certain tax roles.

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    What you need to know

    It's essential to find out what your tax and super obligations will be when you start work as a contractor. Knowing these obligations from the start can save you time, money and stress later on.

    As a contractor, you can be:

    • an individual (sole trader) or
    • working in your own company, partnership, or trust.

    You might even call yourself an independent contractor, sub-contractor or a 'subbie'.

    As a contractor, you're starting or running your own business, therefore you:

    If you're a contractor in the building and construction industry, you must also lodge a taxable payments annual report (TPAR).

    Check if you are an employee or contractor

    Contractors have different tax and super obligations to employees. Use, employee or contractor - what's the difference to check whether you should be an employee or contractor.

    You can also review common myths about being a contractor which may help you work out your work type and position.

    Last modified: 15 Jun 2023QC 43442