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It is not uncommon for architects to engage technical and professional staff as contractors rather than as employees. However, merely calling a person an independent contractor does not mean that they actually are, and failure to comply with taxation requirements or workers’ compensation obligations can have significant adverse effects in the form of fines levied on the employer by the Australian Tax Office (ATO) and/or the Fair Work Ombudsman and other statutory bodies. Whether a person is considered to be a contractor or an employee for any particular purpose depends on all the circumstances.