Australia's New Common Law Framework for Characterizing Worker-Hirer Relationships
Citation
Allen, C. 2022. Australia's New Common Law Framework for Characterizing Worker-Hirer Relationships. Tax Notes International. 106: pp. 739-745.
Source Title
Tax Notes International
ISSN
Faculty
Faculty of Business and Law
School
Curtin Law School
Remarks
Reproduced with permission from the publisher.
Collection
Abstract
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.