The Contractor vs. Employee Distinction Webinar

Recorded Wednesday, 17 June 2020

Individual Recording

FPA accreditation: 22922
Total CPD hours: 1.25
0.25 Client Care and Practice
1.00 Technical competence

What businesses can and can't do
Arrangements that are at risk
The essential steps to protect clients

The ATO enjoys a high success rate when it comes to challenging the treatment of contractors under the superannuation guarantee legislation. The ATO also has a strong incentive to monitor this area as SG liabilities and penalties can accumulate very quickly.

As the SG amnesty period is scheduled to finish on 7 September 2020, time is running out for employers to identify historical problems and take advantage of the amnesty. Employers who don’t identify problems and report them to the ATO by this date are likely to be subject to higher penalties if the ATO picks up on the problem.

In this pragmatic webinar we help you identify arrangements at risk of triggering significant superannuation guarantee liabilities and explore the steps to minimise that risk. This is an issue that is not going away any time soon.

Individual Recording
Office Recording
Member Recording 

What we cover

This practical webinar covers
  • What are the key factors that need to be considered in determining whether a worker is treated as an employee for SG purposes?
  • Can a business contract out of its SG obligations?
  • How far back can the ATO go to recover SG liabilities?
  • What are the courts saying about this issue?
  • Can workers operate through companies or trusts to avoid SG obligations?
  • Can businesses with SG problems just shut down and start fresh with a clean slate?
  • What other problems can arise when contractors are engaged?
Individual Recording
Office Recording
Member Recording 

Our Presenter

Michael Carruthers
Tax Director, Knowledge Shop

Michael has a knack for seeing through the complexity and helping practitioners work through highly technical issues with certainty and accuracy.

He oversees the development of the tax team for Knowledge Shop and Hayes Knight in Sydney and is head of the Easton Investments’ national tax advisory committee. He is a member of the advisory panel for the Board of Taxation and was a member of the reference group for the Board of Taxation’s recent review of small business concessions. He was also an expert panel member for the Board’s review of tax impediments facing small business. 

Michael Carruthers
Michael Carruthers
Tax Director, Knowledge Shop




$195 Member
$235 Non-member




$350 Member*
$390 Non-member*


*The office rate applies per office location (maximum 10 participants per office location). The PD points for all attendees will be recognised - multiple links at same location if required. We will contact you for the names of your team once you have registered as an office.


How to access the recording

  1. Knowledge Shop members, access your discounted pricing by logging into the Knowledge Shop member website and registering. More on membership.
  2. For Individuals:
    • Register and we will email you your access details to Knowledge Shop's IQ platform (generally within 24 - 48 hours).
    • Your recording and any successive recordings you purchase will display on your personal profile.
  3. For Offices (access for up to 10 individuals from the same firm): 
    • Register and we will contact you to organise login details for your nominated staff members (generally within 24 - 48 hours).
    • You can also nominate a supervisor from your firm who will be able to see who has completed the webinar and where applicable, their quiz scores.
  4. Your recording will be available for 3 months from the date of purchase and can be viewed as many times as the registered person likes within those 3 months. Once watched, your PD hours will be recorded on the personal profile of the participant. 


Terms & Conditions 
All registrations to Knowledge Shop events are subject to our terms and conditions which include a cancellation policy. No refunds are available for webinar recordings once the Knowledge Shop IQ platform has been accessed.  Refunds are only possible if the webinar recording has not been accessed.