How does the ATO determine who is a contractor vs employee? The commissioner analyses each case on a balance of probabilities test, based on the criteria in the table below. The rules are complex, but here is a simplified summary of the key facts: ...
aan employee, agent, auditor, adviser, partner, consultant, joint venturer, contractor or sub-contractor of the person or of a related body corporate of that person; 人的雇员、代理、审计员、顾问、伙伴、顾问、联合venturer、承包商或者转承包商或相关法人团体那个人;[translate]...