An overseas company headquartered in Europe with no Australian entity wants to offer me a freelance contract for working remotely from Australia. The company wants to pay me by the hour with fixed number of hours per week. The work will involve anything assigned by the company as needed. With the exception of independence and equipment (for remote working), it would satisfy the description of an employee rather than a contractor outlined here: https://www.ato.gov.au/individuals/working/employee-or-contractor---what-s-the-difference/
My main question is who should be responsible for super contributions in this case? Is it the European company or me? Also, will I be considered a contractor for taxation purpose, i.e., need an ABN, perform quarterly BAS reporting and report income as business income?