Australia's New Common Law Framework for Characterizing Worker-Hirer Relationships

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 an...

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Bibliographic Details
Main Author: Allen, Christina
Format: Journal Article
Published: Tax Analysts 2022
Online Access:http://hdl.handle.net/20.500.11937/88365
Description
Summary: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.