Contractor or Employee? Why One Worker Can Be Both — and What Misclassification Now Costs
“They invoice us. They have an ABN. They’re a contractor.” That reasoning has never been enough, and in 2026 it is actively dangerous. A single worker can be a contractor at common law, an employee for superannuation purposes, and a deemed employee for payroll tax — all at the same time, under three different tests. […]










