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Recorded Webinars

Recorded Webinar: Employee or Independent Contractor – Navigating the Navigating the Tax Implications Under the Latest Guidelines

Relatively recent High Court decisions have helped with providing clarification when determining worker status as to whether they are an employee or independent contractor. This session looks into the current state of play on the distinctions, including: The precedence set by t

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About the Webinar

Relatively recent High Court decisions have helped with providing clarification when determining worker status as to whether they are an employee or independent contractor. This session looks into the current state of play on the distinctions, including:

  • The precedence set by the High Court decisions (CFMMEU v Personnel Contracting Pty Ltd [2022] HCA 1; ZG Operations Australia Pty Ltd v Jamsek [2022] HCA 2)
  • How the Court viewed the worker status of a contract lecturer (JMC Pty Ltd v C of T [2023] FCAFC 76) 
  • How the Fair Work Act definition of employee interacts with the laws applying for:
    • federal tax and superannuation purposes
    • payroll tax purposes
  • How to determine classification when there is no written contract between the payer and the worker? (Trustee for Kitchen Unit Trust v FCT [2023] AATA 2831; Leigh Goss v CJD Equipment Pty Ltd [2023] FWC 2593)
  • When do compulsory superannuation obligations exist for independent contractors?
  • Issues in practice where payers and workers agree that a higher hourly rate will cover a payer's obligation for compulsory super (S&H Investments Pty Ltd v C of T [2024] AATA 893) 
  • ATO's compliance approach (PCG 2023/2)
  • Consequences for getting the distinction wrong

Presented By

Megan Bishop
Partner, Piper Alderman Melbourne, Vic.

Megan is a taxation partner in Piper Alderman’s Corporate Team. She has more than 15 years’ experience in State and Federal tax dispute resolution, including having acted for the taxpayer in JMC Pty Ltd v C of T [2023] FCAFC 76). Megan is recognised for her technical expertise and focus on finding solutions that are in line with client objectives.

She has assisted private and public companies, not-for-profit entities, individuals, trusts, partnerships and superannuation funds to navigate and manage State, Federal and inter-jurisdictional tax issues, including:

  • tax risk mitigation strategies, including advice on application of anti-avoidance provisions and options for certainty such as ruling requests
  • voluntary disclosures
  • ATO and other Regulator powers in relation to access to premises and documents
  • ATO risk reviews, audits and justified trust reviews and AusIndustry examinations
  • ATO objections and AusIndustry internal reviews
  • alternative dispute resolution
  • tax litigation

In addition to being a lawyer, Megan is also a trained mediator.

Megan was recognised in the 2025 and 2026 editions of The Best Lawyers in Australia and previously in the 2024 edition of Best Lawyers: Ones to Watch. Megan Bishop’s Piper Alderman tax team was also recognised in The Best Lawyers in Australia 2026 listings for law firms.

Who Should Attend?

This webinar is suitable for accountants advising on payroll tax Australia wide. This webinar is for practitioners with some knowledge in this area and looking to improve their knowledge.

CPD Information

Accountants can claim up to 1 CPD hour. This webinar has been designed to run for 1 hour, however, webinar lengths can vary depending on the level of questions and discussion.

While TEN takes all reasonable care to include accurate and up-to-date information regarding CPD category classifications and compliance obligations, information regarding CPD point allocation are provided as a guide only. Allocation of CPD points is subject to the CPD requirements of your jurisdiction, personal circumstances and professional requirements. You are solely responsible for determining whether a particular product is appropriate for your CPD requirements.

Enquiries/Assistance

If you need assistance or have an enquiry, please do not hesitate to contact our Webinar Coordinator, Lisa Tran on (03) 8601 7709 or email: [email protected]

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