Independent contractor found not to be an employee for superannuation purposes

The Case

JMC Pty Limited v Commissioner of Taxation (2023)

Between 2013 and 2018, JMC Pty Limited engaged Mr Harrison as an independent contractor to provide teaching services on multiple occasions. The agreement for each engagement was documented in a Memorandum of Agreement (MOA).

The Commissioner of Taxation issued JMC with assessments of superannuation guarantee charges for Mr Harrison, for whom JMC had not paid superannuation. The Commissioner asserted that Mr Harrison was either:

an employee within the ordinary meaning of the word; or
a deemed employee pursuant to section 12(3) of the Superannuation Guarantee Administration Act 1992 (SGAA).