Herbert v KP Welding Constructions Pty Ltd (1995) 125 FLR 299 does not create a rebuttable presumption that parties to an employment contract will comply with taxation obligations; it merely permits a logical inference of compliance where there is no evidence to the contrary. Where there is evidence of an unlawful cash payment arrangement, the onus remains on the claimant to prove 'worker' status under the Work Health Act (NT) and no burden shifts to the employer.
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