Editorial draft — review required
This guide is general information. Verify current rules, rates and pathways with the linked authority and obtain advice for individual circumstances.
What this guide will cover
- Gross billings versus practitioner receipts
- Practice service fees and included facilities
- No automatic paid leave or employee safety net
- PAYG instalments, GST questions and bookkeeping
- Superannuation obligations can still arise
- Indemnity, income protection and business costs
Editorial requirements
Use plain Australian English. Distinguish legal minimums from market observations, employee entitlements from contractor pricing, registration from immigration, and qualification requirements from employer preferences. Include examples without presenting them as personal advice.
Official starting points
- Fair Work — independent contractors
- ATO — employees and independent contractors
- ATO — super for independent contractors
Questions readers should ask
- Which rules apply to my profession, location, employer and engagement type?
- What evidence or registration must I hold before starting?
- Which figures or requirements have changed since this guide was reviewed?
- When should I obtain legal, tax, migration, registration or industrial-relations advice?