How to use this decision tool

Topics

Overview

Personal information

Navigation buttons

How to use the Back button

Saving an electronic copy

Overview

This decision tool is designed specifically for payers working in the building and construction industry. It will guide you through a number of steps to help you determine whether a particular worker – or class of workers – is engaged as an employee or not for Commonwealth taxation and superannuation purposes.

You can:

determine whether a worker – or class of workers – is an employee or contractor for Commonwealth taxation and superannuation purposes
view a summary report showing the information you have provided and the decision we have made based on that information
add some personal details to the summary report once you have viewed it
print and/or save a copy of the summary report for record‑keeping purposes, and
view a summary of your Commonwealth taxation and superannuation obligations relating to the worker (or class of workers).

On specific pages, you can access additional information by selecting the Help with this page button.

ATTENTION

You cannot save your work and come back to it at a later stage.

Personal information

Personal information you enter into this decision tool stays with you – it is not transmitted to the Tax Office.

It is up to you whether you want to print a copy of the summary report. If you do, you can print the report as a record of the decision reached. We will not charge you a penalty or general interest charge (GIC) that might otherwise apply provided:

your recorded answers reflect the actual circumstances of the arrangement, and
you have provided personal details relating to you and the worker – or class of workers – who are part of the particular arrangement.

Navigation buttons

The decision tool contains the following navigation buttons:

These buttons take you forward one screen at a time.

Select this button to exit the decision tool. Once you exit, you will be given the option to link to:

the ATO main page
other tools and calculators, or
a feedback page.

This button will take you to additional information specifically related to the content of the screen you have reached.

To return from the help page to where you left off in the decision tool, select the Back button on your browser (at the top left hand corner of your screen).

ATTENTION

Do not close the help page as this will cause you to exit completely.

Buttons on the employee/contractor report

The employee/contractor report may contain the following buttons:

If you left click this button, you will be taken to a summary of your Commonwealth taxation and superannuation obligations relating to the worker. You will be:

advised whether the worker is an employee or contractor for Commonwealth taxation and superannuation purposes, and
provided information on your resulting obligations.

This button will take you to a screen where you can enter some personal details. Entering these details is optional but is recommended for record keeping purposes and necessary if you are to rely on the outcome the decision tool has reached.

This button will take you back to the start of the decision tool.

A decision on the status of a worker – or class of workers – is:

limited to the particular arrangement summarised in the report, and
based on the information you provide.

ATTENTION

For any other arrangements, you should select the Restart button to re‑enter answers relating to the new arrangement. You will be given a separate decision for this arrangement.

Select this button to exit the decision tool. Once you exit, you will be given the option to link to:

the ATO main page
other tools and calculators, or
a feedback page.

How to use the Back button

You can go back by selecting the Back button on your browser situated at the top left hand corner of your screen.

If you go back and...	Then you...
change an earlier answer	will need to re‑enter all of your subsequent responses, and use the Next button to move forward one screen at a time.
make no changes	should use the Forward button on your browser. Do not use the Next button or your subsequent responses will be lost.

Hyperlinks

This decision tool contains hyperlinks to additional information about a topic or word. To access information from hyperlinks, left click the highlighted text. In some cases, this will take you to a separate page or publication. In others, this will allow you to quickly access information located on the same page.

Do not close a new page you access, as this will cause you to exit completely. Use the Back button on your browser at the top left hand corner of your screen to navigate back to where you started.

Input fields

Input fields allow you to interact with the decision tool by selecting a particular input option or entering data into a field. They include drop‑down boxes, radio buttons and check boxes. Some input fields will be optional but most are mandatory – that is, they require you to make a selection or enter some data.

NOTE

Unless otherwise specified, you should assume that an input field is mandatory. If you do not make a selection or enter data for a mandatory field, an error message will display giving you instructions on what to do next.

The following table contains:

samples of input fields, and
descriptions of how they are used in this decision tool.

Input field	Description

	Radio buttons allow you to select only one of two or more options. To select, simply left click the button. To change your selection, left click the correct radio button.
	Check boxes allow you to select one or more options, or none. Your selection(s) will show as a tick within the check box(es). To select, left click the check box. To reverse your selection, left click again.
	Drop‑down boxes allow you to select from a list of options. The drop‑down boxes in this decision tool allow you to select only one option. To access the list in the drop‑down box, left click the arrow on the right hand side, then select the item in the list that applies. Your selection will be highlighted in blue.
	Text boxes allow you to enter your own text – for example, some personal details. They are not mandatory fields in this decision tool.

Error messages

If you have not made a selection or entered data in a mandatory field, this decision tool will display an error message giving you instructions on what to do next.

Here is an example of an error message.

STOP

You must select 'Yes' or 'No' for this question.

Printing

To print a page from this decision tool, you can:

left click the Print button on your browser at the top of the screen
simultaneously select 'Ctrl' and 'P' on your keyboard, or
select the 'Print' option from the 'File' menu at the top of the screen.

Saving an electronic copy

To save an electronic copy of the decision reached for a particular worker – or class of workers – we recommend that you save the report as an HTML file.

To save the report electronically, you can:

select the 'Save As' option from the 'File' menu at the top left hand corner of the screen
enter a meaningful file name, and
save the file in a location of your choice.

To continue your determination, select the BACK button on your browser.

For other important information, go to: