The AAT has upheld superannuation guarantee charge default assessments against a partnership for failing to make minimum superannuation contributions
After considering the factors that indicate the existence of an employee/employer relationship, the Tribunal found on their analysis of circumstances, that the contractor was an employee.
Indicators that suggest an employee/employer relationship exists include:
The classification of an individual as an employee or as an independent contractor is just not based on the legal terms used in a contract. All of the facts and circumstances of the particular situation must be considered.
An individual engaged for their labour can be deemed to be an employee for superannuation guarantee purposes even where the individual is a contractor.