From www.holdingredlich.com: Recent High Court rulings in Australia have shifted the legal framework for employee classification from a multifactorial test to a focus on contractual terms, affecting superannuation obligations.

The Australian Taxation Office’s consolidated Taxation Ruling TR 2023/4 emphasises the importance of written agreements in determining employment status for tax and superannuation purposes.

Employers are advised to review contracts to comply with these updated standards or risk penalties for failing to pay superannuation guarantees.