What is the building and construction industry employee/contractor decision tool?

This decision tool is designed to help a payer in the building and construction industry understand their Commonwealth taxation and superannuation obligations in relation to an individual worker – or class of individual workers. It is not designed for situations where:

• the payer enters into an agreement with a company, partnership or trust for them to provide a worker, or obtains workers through an intermediary such as a labour hire firm , or
• the payer is a labour hire firm.

ATTENTION This decision tool is intended to be used by businesses in the building and construction industry who pay workers.

Once you have answered a series of questions, you will be provided a report which will give:

• a decision of employee or contractor (for Commonwealth taxation and superannuation purposes) for this particular arrangement
• a summary of the information you have provided
• the basis of the decision, and
• a summary of your Commonwealth taxation and superannuation obligations relating to the worker.

Provided your answers reflect the actual circumstances of your arrangement with the worker(s), and those circumstances don't change, we will not charge you a penalty or general interest charge (GIC) that might otherwise apply. You should print a copy of the report as a record of the decision outcome for this particular arrangement. You will remain anonymous at all times. No personal information will be transmitted to the ATO.

Important information

• This tool provides guidance on:
• the status of a worker – or class of workers – under the laws administered by the Commissioner of Taxation, and
• payer Commonwealth taxation and superannuation obligations.
• The tool does not provide guidance on payers' obligations under state and territory legislation – for example, payroll tax obligations.
• Provided your answers reflect the actual circumstances of the arrangement, we will not charge you a penalty or general interest charge (GIC) that might otherwise apply.
• The decision as to whether the worker – or class of workers – is a contractor or employee for Commonwealth taxation and superannuation purposes is limited to this arrangement. The decision cannot be relied upon if the arrangement changes or in respect of different arrangements with other workers.
• We have made every effort, including consultation with community groups and tax professionals, to make sure this decision tool is accurate.