Analyse the application of the multi-factor test as applied in the attached case study (Dominic B Fishing Pty Ltd and Commissioner of Taxation [20...

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This-case-study-examines the distinctions between a contract of service and a contract for service in order to determine whether “Mr Hemingway” and crewmembers are employees of the taxpayer (Dominic B Fishing Pty Ltd (“DBF”)). In this report, an analysis based on the multi-factor test from the case of Hollis-v-Vabu - (“HV”), will be applied to determine if Hemingway is an employee, thereby an obligation to make superannuation contributions to its employees is required by the tax payer. However, it was recently decided in the Full Federal Court in ACE-v-Trifunovski held that there is “no single or unifying test to determine whether or not contract of employment exists.” Nonetheless, the multi-factor test is important in analysing this case.
Control
Control is one of the considerations of the multi-factor test used to determine whether a contract of employment exists. An assessment of supervision control is required to determine the existence of employment whereby the employer has control to how work is to be performed. In this case study, it is stated that crew members operated independently, were free to fish and did not take instructions from the skippers or from their crew mates. Hemingway noted that whenever he wanted to work, he would make himself known to the taxpayer who then “invites” him to work. Furthermore, the agreement and evidence from witnesses implied little possibility for the exercise of supervision and control by the taxpayer. However, it was held by McCabe J that high levels of autonomy is enjoyed by crewmembers during their fishing operation. Autonomy is a difficult issue to determine the employment relationship, as this method is a growing industrial strategy that encourages “self-managed control” by the...

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...h. Therefore Hemingway is paid by commission and could hypothetically make a profit or loss thereby suggesting that he is in the business on his own account.
Right of suspension or dismissal
A right to suspend or dismiss is an indicator of employment relationship. In this case, the taxpayer had no control to this right as he gave his crewmembers freedom to exit the arrangement. Thereby indicating this relationship is an independent contract.
Conclusion
With the application of the multi-factor test applied to this case, it is conclusive that the relationship between DBF and Hemingway and other crewmembers are independent. It is important that not all tests were applied in this case study, as there was a lack of evidence to support the tests. Therefore there is no obligation to make superannuation contributions to DBF’s independent contractors.
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