From www.pwc.com.au: The Federal Court dismissed the Commissioner of Taxation’s appeal regarding the superannuation guarantee obligations of an independent contractor, determining that the contract was for a ‘result’ rather than solely for labour, despite hourly-based remuneration.

The Tribunal found that the contractor had control over his work, supplied his own tools, and was paid per job completed, which contributed to the decision.

The Commissioner has since appealed this ruling to the Full Federal Court, indicating that further judicial commentary on the treatment of hourly rate contracts is forthcoming.