Part-time and casual workers

If you employ part-time or casual workers you must include them on your return and pay the applicable levy.

You do not have to provide information on a return or pay a levy for a worker who:

  • is not a registered worker
  • was not on the last return
  • worked less than five days for the current return period.

You must not include workers who worked on Commonwealth land or a Commonwealth place as these are not eligible under the scheme.

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