In this Blog we look at the issue of whether a worker is an employee or a contractor of a business, which has been a hotly contested topic over many years, including in recent times. Jamsek is another example of recent litigation between taxpayers and the Australian Taxation Office over who is entitled to be paid superannuation. As at the date of this newsletter, the Commissioner of Taxation is seeking leave in the High Court of Australia in a similar dispute which may yet clarify the law in this area.