Don’t forget to register for our second annual Advisers’ Day!
The day will be packed with tax, trust and estate planning sessions curated for professionals in the SME space. There will also be time to network and unwind over drinks after the technical sessions conclude at 5PM.
We are particularly excited about our first session, “Characterising Workplace Relationships: Employee v Contractor”, which will be presented by barrister Justin Byrne.
Justin came to the bar in 2019 after over 20 years of working as a solicitor specialising in “front end” tax advice work, having advised on a wide range of complex taxation issues including income tax, capital gains tax, stamp duty and GST. He is also experienced in tax controversy, having appeared in matters in the State Courts, AAT, Federal Court and High Court of Australia. Most recently, Justin successfully appeared for the taxpayer in JMC Pty Ltd v FCT  FCAFC 76, where the Full Federal Court held that a lecturer engaged by the taxpayer was a contractor and not an employee (either at common law or within the meaning of section 12(3) of the Superannuation Guarantee (Administration) Act 1992 (Cth)) and therefore no superannuation was required to be paid to them.
Justin will cover a number of topics in this session, including:
- the relevance of the various ‘indicia’ of an employment relationship established by case law following the 2020 High Court decisions in Jamsek and Personnel Contracting;
- the recent Full Federal Court decisions in Jamsek v ZG Operations Australia Pty Ltd (No 3)  FCAFC 48 and JMC Pty Ltd v Commissioner of Taxation  FCAFC 76; and
- some tips to help ensure certainty about the legal character of a given workplace relationship.