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MissMoss(Newbie)Newbie
19 Nov 2024

I understand the difference between identifying if a person is deemed as an independent contractor or an independent contract deemed as an employees for superannuation guarantee (SG) purposes. I am wanting to know when did "identifying a contractor as an employee fro SG purpose" become legislation.

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473 views
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AnitaATO(Community Support)Community Support
20 Nov 2024

Hey @MissMoss,


As mentioned, the super guarantee administrations act came into play in 1992. However, it can be updated at any time.


The link that @sydauthor has given in their response has some great info. Pop over and check it out.

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Independent contractors deemed as employee for Super guarantee - when did this law come into play | ATO Community