Calling a worker a contractor doesn't make them one. Get it wrong and you face back-payment of super, payroll tax, and sham-contracting penalties. We run the three separate tests — Fair Work, common-law/tax, and the super s12(3) deeming — and surface the exposure.
Book this scan →$590 · general information only · we confirm by email
What this scan finds
The Fair Work whole-of-relationship test, after the 2024 changes
The common-law / tax contract-primacy test
The super s12(3) “deemed employee” test that catches even genuine contractors
Payroll-tax relevant-contract provisions and sham-contracting flags
Your back-super and SGC exposure if a worker is reclassified
Who it's for
Any business engaging workers on ABNs, labour-hire, or “independent contractor” arrangements — especially where the contractor mainly provides their own labour.
What you get
A report running each test against your arrangements, the classification risk per worker type, and the back-super and payroll-tax exposure — to action with your accountant or an employment-law adviser.
How it works
1 · Order
Book this scan and tell us a little about your business. No payment is taken upfront.
2 · We dig
We run the scan against current ATO and regulator rules, verifying any volatile figures live.
3 · Your report
You get a clear, client-ready report with the items to raise with your tax agent or accountant.
Questions
Can't I just use a contract that says “contractor”?
The label in the contract isn't decisive on its own. Different laws apply different tests — Fair Work looks at the whole relationship, while super has its own deeming rule — so a worker can be a contractor for one purpose and an employee for another.
What's the super s12(3) test?
Under s12(3) of the Superannuation Guarantee Act, a contractor engaged wholly or principally for their labour is a “deemed employee” and is owed super — even with an ABN and a written contract. It's the test that surprises businesses most.
What is sham contracting?
Sham contracting is representing an employment relationship as an independent-contracting one to avoid employee entitlements. It carries penalties under the Fair Work Act, separate from the back-pay and super exposure.