JMC Pty Ltd v Commissioner of Taxation
| Jurisdiction | Australia Federal only |
| Judgment Date | 23 May 2023 |
| Neutral Citation | [2023] FCAFC 76 |
| Date | 23 May 2023 |
| Court | Full Federal Court (Australia) |
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3 firm's commentaries
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Employee or independent contractor? Practical tips for categorising workers for superannuation purposes
...considered whether the right to subcontract or assign, and the right of control, are indicative of an independent contracting relationship in JMC Pty Ltd v Commissioner of Taxation [2023] FCAFC 76 These decisions are important as employees are entitled to leave, redundancy pay, and superann......
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Contractor or employee: The contract reigns supreme
...Full Federal Court handed down a landmark case on the ongoing contractor vs employee debate in JMC Pty Ltd v Commissioner of Taxation [2023] FCAFC 76. The Court's decision was a resounding win for our client JMC, emphasising the importance of written contracts in determining employment The ......
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JMC Pty Ltd: High Court rejects the Commissioner's leave to appeal
...the Commissioner's application for special leave to appeal the Full Federal Court decision in JMC Pty Ltd v Commissioner of Taxation [2023] FCAFC 76 - a significant win for those looking for certainty in how the principally for labour definition of employee operates in the Superannuation Gu......