> If you are a sole trader or in a partnership, do you have to pay super?  I
> thought that super was not compulsory for sole traders and partners.  I
> will have to investigate this.

As a sole trader you don't have to pay yourself super but it's usually
more tax effective to do so.

One thing to be very wary of, is if you earn more than 10% of your income
per year as an employee (which can include working through a recruitment
agency), you're not counted as self employed and you can't make your own
super contributions. It's a very unfair rule and one of many reasons it's
good to speak to an accountant early on.

Cheers

T

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