There are a number of legal and regulatory implications that need to be understood and taken into consideration when people want to employ/engage their own support workers.
There are five main areas of consideration:
–Health and Safety
WAiS has been actively working with KPMG and Capital Legal with regards to determining the Industrial, Tax and other legal obligations of participants in individualised funding arrangements.
WAiS, in conjunction with KPMG, applied for two separate Private Binding Rulings to the Tax department in July 2013, in an attempt to provide clarity regarding the income tax and superannuation obligations for the person employing their own supports. These rulings came through in April 2014.
In late 2014 WAiS applied for another Private Binding Ruling to clarify whether payments paid to the support person in a co-residency arrangement by an individual (where the support person resides in the person with disabilities home) constitutes income. This ruling came through in June 2016.
WAiS has also received correspondence from the ATO in response to a private binding ruling application seeking clarity as to whether income is assessable or not from the point of view of the support person. The facts in this case are where the supporter resides in the home of the person.
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