Murray Watt (Queensland, Australian Labor Party, Minister for Agriculture, Fisheries and Forestry) Share this | Hansard source

Part of the reason for the definition that is being put forward in this bill is the notion of employee-like conditions. But, for the purposes of Commonwealth workplace laws, there will be one definition of 'employment' and one of 'employee', and they are the ones that are being put forward in this bill. I think it's well understood that there are some workers who are covered by federal legislation and there are other workers who are covered by state legislation, and of course the relevant definition of 'employee' and 'employment' will depend on whether they are a state regulated or Commonwealth regulated form of employment.

On the point about definitions for workplace laws and tax laws, as far as I'm aware, it's always been the case that a worker may be considered an employee for workplace relations purposes but an independent contractor for tax purposes, because there are different definitions, and it has always been thus. So the fact that there may be different definitions at the federal level depending on whether we're talking about workplace relations law or tax law is nothing new.