Australia's New Common Law Framework for Characterizing Worker-Hirer Relationships
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Allen, C. 2022. Australia's New Common Law Framework for Characterizing Worker-Hirer Relationships. Tax Notes International. 106: pp. 739-745.
Tax Notes International
Faculty of Business and Law
Curtin Law School
Reproduced with permission from the publisher.
COMMENTARY & ANALYSIS On February 9 the High Court of Australia handed down two decisions in Personnel No. 11 and Jamsek.2 In dealing with issues under the industrial relations law, the decisions set out a new common law framework for characterizing the relationship between a worker and the business that hires the worker. They carry significant consequences in various statutory contexts, including tax and superannuation laws.