Contractor drivers are employees for super guarantee: ATO

The ATO has issued an Interpretative Decision setting out when superannuation guarantee can be owed for people who are called ‘independent contractors’.

This is contained in ATO ID 2014/28: Superannuation Guarantee Status of the Worker: Pizza delivery drivers as

Is a loan by a SMSF to a property trust an in-house asset? – ATO Ruling

The ATO has issued a ruling considering the in-house asset status of a loan to a property trust which the SMSF has invested in via a related unit trust. The ruling, ATO Interpretative Decision 2014/23, addresses the following scenario: