In December 2009 the Henry Review stated that "some self-employed people can benefit from a relatively favourable tax outcome compared to an employee undertaking similar work."? For these and, other non-tax reasons, contractor relationships have been on the increase.
This event reviewed the employee/contractor tests in light of some recent cases, considered the consequences of establishing a contractor rather than an employment relationship and review the issues associated with getting the determination wrong.
Both the Board of Taxation report and the Henry Review have recommended changes to the tax regime for independent contractors and while the present Government has indicated that there are no changes on their agenda, there is concern, in some quarters that change is, in fact, on its way. This event considered the Henry Review recommendations and discussed some of the proposals that are currently being contemplated.