CGW Lawyers partner Fletch Heinemann shares some of the critical considerations for businesses engaging contractors with audit activity in this area on this rise. In this episode, Heinemann discusses two major High Court decisions, Construction, Forestry, Maritime, Mining and Energy Union v Personnel Contracting Pty Ltd and ZG Operations Pty Ltd v Jamsek, and the implications they've had on contractor arrangements. He also explores how the introduction of the Fair Work Legislation Amendment (Closing Loopholes) Bill 2023 affects how businesses determine whether workers are employees or contractors.  Heinemann warns businesses on some of the key issues to watch out for when contracting sole traders, including potential payroll tax concerns. With audit activity from both the ATO and revenue offices in this area on the rise, he also provides insight into how businesses should prepare for a potential audit.