For the definitions of terms used in this policy document refer to the Delegations of Authority. The policy was developed to ensure that the University of Sydney meets its State and Federal tax legislation obligations so as to limit its exposure to penalties for misrepresentation, breach or non-compliance. The University of Sydney must ensure that the actions and decisions of individual colleges, faculties and departments do not breach its obligations under the relevant Federal and State tax legislation. Definitions Deemed Employee A deemed employee is a person who the University contracts wholly or principally for the supply of their labour and is unable to delegate responsibility to another person for the completion of the contract.
Labour includes intellectual and artistic effort as well as physical effort.
Persons performing functions similar to those of University employees such as teaching, research, administration and maintenance will be considered as deemed employees. An independent contractor is an incorporated Company, under the Companies Act, a Partnership, Trust or Service entity providing goods and the services of its employees to the University. An independent contractor provides services for a specific task for an agreed sum, bearing responsibility, insurance and financial liability for its satisfactory completion. The procedures outlined below should be applied to clarify, validate and justify an employment status decision. Determining the need for a service A decision is made by the delegated officer to employ or engage the services of an individual or service entity.