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Sharefarmer, contractor or employee?

information sheet
Series: Information Sheet 06/4096  Edition: First edition  Last updated: 01 Sep 2007

There are big differences between an employee, a contractor and a sharefarmer, and there are implications for taxation, superannuation, workers compensation and other employment conditions.

This document describes the terms of each agreement and includes tables on:

  • The range of sharefarmer agreements
  • How to distinguish between an employee and a contractor

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