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MsT8463(I'm new)I'm new
4 June 2026

After clearer explanation on whether superannuation needs to be paid for a contractor.


A company sources a contractor to provide labour hours only.

This contractor was an already established as a TRUST with an ABN. They are invoicing the company under their TRUST ABN, but for labour hours only. Who is responsible for paying the superannuation?


The company who has employed this contractor? Or the Contractor with the Trust set up?


Thank you.

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Does superannuation need to be paid for a contractor? | ATO Community