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How to report a business

Businesses must correctly classify their workers for tax and superannuation purposes or they may face penalties.

Workers can be classified as:

  • employees who work in, and are part of, a business
  • independent contractors who provide their services to a business.

To learn more about the difference visit the Australian Taxation Office (ATO) website.

If you suspect a business is incorrectly treating an employee as an independent contractor, you can make a report to the ATO.


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Last updated: 25 September 2025