The Industrial Relations (Transparency and Accountability of Industrial Organisations) and Other Acts Amendment Act 2013 which came into effect on 1 July 2013 amended the definition of ‘worker’ within the Queensland Workers' Compensation and Rehabilitation Act 2003.

The new definition of worker is ‘a person who works under a contract and, in relation to the work, is an employee for the purpose of assessment for PAYG withholding under the Taxation Administration Act 1953 (Cth), schedule 1, part 2-5’.

This aligns the definition of “worker” with the PAYG test applied under Australian taxation laws and applies to a person for whom PAYG tax instalments are required or would be required to be withheld by their employer.