In this episode of the BK Pod, we cover three key developments impacting bookkeepers and their clients: the evolving legal tests distinguishing contractors from employees, the upcoming closure of the ATO’s Small Business Super Clearing House (SBSCH), and important reminders around cyber security heading into the new year.

The episode focuses on the recent Dickerson v Kagura Games case, which examined whether a remote Australian worker—contracted by a US gaming company—was an employee under the Fair Work Act. Despite the contract being labelled “independent contractor,” the Fair Work Commission applied the new section 15AA test, introduced in August 2024. This test looks beyond the contract to the true nature and substance of the working relationship. In this case, the Commission found that Ms Dickerson was, in fact, an employee, due to the control and direction imposed on her by the company.

We also discuss the closure of the SBSCH, which will be permanently decommissioned at 11.59 pm on 30 June 2026. Bookkeepers should begin preparing clients now for this transition. The ATO has confirmed that access to the system and its stored information will cease at that time, with no guarantee of post-closure access. However, SG payments can still be made using previously generated payment references until 28 July 2026—as long as the submission was made before the June deadline.

The final segment focuses on cyber security risks, particularly around ATO systems and client portals. While the ATO will usually cover fraudulent activity when a breach occurs without agent or client fault, the administrative burden and reputational risk remain significant. The key message here is that proactive cyber hygiene—including strong passwords, multi-factor authentication, and client education—is essential heading into the new year.

Key Takeaways

• The section 15AA test under the Fair Work Act looks at the real working relationship, not just the contract terms.
• Even if someone is labelled a contractor, they may still be an employee for Fair Work purposes—bringing super, leave, and unfair dismissal rights into play.
• The ATO’s SBSCH will close permanently on 30 June 2026—ensure clients extract reports and transition to a new clearing house well before then.
• SG payments submitted before 30 June can still be paid up to 28 July 2026 using existing PRNs.
• Cyber attacks on tax and BAS agents are rising—now’s the time to review and reinforce your digital security systems.