Employers do you have employees or contractors?
It can be time consuming and confusing for clients to try and understand the exact type of arrangement and obligations that go with it. Also there have been many cases where a business owner thinks that a person has been engaged as a Contractor only to subsequently discover that they are deemed to be an employee and hence entitled to certain benefits and entitlements.
The Australian Taxation Office has set up a couple of online decision tools which are a series of questions and answers and resulting explanations. The good thing is there is no requirement to enter the TFN so the results are confidential.