The answer depends on the arrangement and the relevant legal test. A contract label, ABN or invoice is not enough on its own to decide every employment, tax, super or payroll tax obligation.
What this means in practice
Review the written agreement and the actual work arrangement with the appropriate advisers. Different obligations can apply different tests, so a conclusion about one issue may not settle another. Keep practice settlement statements and agreements together. Before changing the way payments are processed, establish who supplies the service, who receives the payment and what each party is responsible for.
Your next steps
- Keep the practice agreement
- Document how the arrangement operates
- Review obligations separately
- Get advice before changing payment treatment
Get help with the next step
If this relates to your business, tell us about your current records and the task you need help with. We can explain our service scope and the information needed before work starts.
Official guidance: Fair Work Ombudsman: Tax and superannuation ↗
General information prepared on 26 September 2026. Rules and individual circumstances can change. Confirm the treatment that applies to you before acting.
Prepared by the Affordable Bookkeeper content team. Our services and practitioner arrangements.
