What You Need To Know with Dr Mark” – October 2023 Edition – Employees v Sub-Contractors

Mark PizzacallaIn this October 2023 Legalwise edition of “What you Need to Know with Dr Mark”, Dr Mark Pizzacalla looks at the recent High Court decision which dismissed the Commissioner of Taxation’s application for special leave to appeal against Full Federal Court decision in JMC Pty Ltd v FCT [2023] FCAFC 76. The previous court concluded that a lecturer which was engaged by a company to provide various courses was an independent contractor, instead of an employee, for superannuation purposes.

Dr Mark Pizzacalla is a Senior Partner of global accounting firm, BDO.  Mark is a recognised industry leader, and expert commentator and presenter on business and tax issues, having contributed significant tax commentary through media and publications, including Lateline Business, The Australian Financial Review and The Tax Institute Journal.

Mark has over 30 years of tax experience, including being  appointed by the Federal Government to Australia’s Board of Taxation. Mark’s business experience, including as Director for various companies (incl German and Italian subsidiaries), gives  him strong insights into both the strategic and operational  business issues facing his clients. Mark’s specialisations include:

  • Taxation audits, rulings & litigation
  • Business advisory
  • Structuring for acquisitions & disposals
  • Corporate tax governance and risk management
  • Inbound & outbound investments
  • Succession planning

Mark completed his PhD in relation to the taxation of small  businesses in Australia and is one of the few tax practitioners whose work has been cited in Australia’s Parliament. A number of Mark’s SME tax policy recommendations have  been adopted by the Federal Government.

Should you wish to contact Dr Mark, he is available on email mark.pizzacalla@bdo.com.au or mobile 0413048440.