Edition 538, 28 January 2014
- Back in 2014: Copyright in E-learning
- The Skills Connect Fund: what programs fall under it and how do I apply for funding?
- Top RTO non-compliances from ASQA 2013 reports
- Transition Management and Teach Out – a Step by Step Procedure for Good Practice
- Introduction to the VET sector
- Now a webinar! Independent Validation – the Whys and the Wise
- Brand new in 2014! Moodle from Scratch
- ACPET partnership with the Right Way Accreditation Program
- Chinese study tour organised by Holmes Institute and ACPET
- 21st Spanish AULA 2013 - International Educational Opportunities Exhibition
- Austrade report on the 2013 Futuralia – Education, Training and Employment held in Portugal
- Singaporean Professional Training Institute seeks Australian Higher Education Partner
- ATO focus on RTO-trainer contracts
- Interpreting competencies in Australian vocational education and training: practices and issues
- ASQA’s strategic review 2014 program
ATO focus on RTO-trainer contracts
Tuesday, January 28 2014
As part of their regular audit program, the Australian Taxation Office is conducting audits of Registered Training Organisations nationally. Members have reported that one area of focus for the ATO has been the nature of employment contracts with trainers and assessors. Many RTOs employ contract trainers with ABNs on a sessional basis to deliver one-off courses or a complete training program, with contractors responsible for superannuation guarantee payments, income tax and any insurance obligations.
The ATO has questioned the nature of some RTO-contractor relationships, where contract trainers are working consistently for the same RTO to deliver consecutive training programs. RTOs have reported that the ATO has imposed financial penalties and requirements for back payment of PAYG tax and superannuation guarantee payments where they view a contractor as providing ongoing and regular services to the RTO, in the same way as a member of staff who is an employee.
The ATO has more information on their website about the employer-contractor relationship and your obligations, as well as an Employee/Contractor decision tool to assist you.
There is also a set of questions to assist you in ensuring you are meeting your obligations. For specific advice about your RTO’s circumstances, check with your taxation advisor and the ATO.