Summary of Good Practice Recommendations

Organisations and individuals who engage artists or arts workers have a responsibility to:

• determine if an artist or arts worker will be engaged as an employee or as a contractor

• meet legal obligations to employees and contractors relating to tax (see Taxation), superannuation (see Superannuation), wages or payments, conditions, workers compensation insurance and workplace health and safety (Workplace Health and Safety)

• meet legal obligations relating to engaging employees such as paying fringe benefits tax and payroll tax

Contractors have a responsibility to:

• cover the on-costs of running their own business

• supply their own processes, tools and methods to complete the work

• bear the legal risk related to the work and rectify any defects

• take out any insurance they wish to have that is not legally required to be taken out by the organisation