General information. Current as at 5 September 2026. Applies to payments made on or after 1 July 2026. Short answer: Sometimes — and an ABN doesn't settle it either way. Superannuation for a subcontractor depends on what the contract is for, not on how the worker invoices you. If a contract is wholly or principally for an individual's labour, that person is an employee for super purposes under section 12(3) of the Superannuation Guarantee (Administration) Act 1992, and you ow

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