Super Guarantee: Full Court confirms that drivers were independent contractors
The Full Federal Court has confirmed that the appellants did not fall within the extended definition of “employee” pursuant to s 12(3) of the Superannuation Guarantee (Administration) Act 1992 and that the contracts of employment between the appellants and the respondents were not wholly or principally for the labour of the appellants. Note that the matter had been remitted from the High Court (in ZG Operations Australia Pty Ltd v Jamsek [2022] HCA 2 ) to the Federal Court for full determination following its finding that the truck drivers were independent contractors and not employees. (Jamsek v ZG Operations Australia Pty Ltd (No 3) [2023] FCAFC 48, 24 March 2023.)
More GST Determinations: circumstances where tax invoice not required
The following GST-related Determinations have been made: the A New Tax System (Goods and Services Tax): Waiver of Tax Invoice Requirement (Acquisitions by Recipients Using Electronic Purchasing Systems), the A New Tax System (Goods and Services Tax): Waiver of Tax Invoice Requirement (Acquisitions from or by a Beneficiary of a Bare Trust) Determination 2023 and the A New Tax System (Goods and Services Tax): Waiver of Tax Invoice Requirement (Acquisitions under an Agency Relationship) Determination 2023. They waive the requirements under the GST Act 1999 to hold a tax invoice before an input tax credit can be claimed in the particular circumstances to which they relate – provided stated conditions are met.
