Your browser version is no longer supported, so you may experience issues while using this site.
Please upgrade to a current browser to enjoy the best experience.

If you employ a contractors or subcontractors (who is not an employer of another person), then unless the contractor or subcontractor notifies you, in writing, of a number that is, or purports to be the ABN of that contractor or subcontractor for the purposes of the work or service, then that contractor or subcontractor is a ‘worker’.