Mr. Tim Duggan:

I wholeheartedly agree with the Senator that there is no such thing as an acceptable number of people who are falsely self-employed. I specifically referred to that in my opening statement by saying that regardless of what the figures are showing us, we are going after this. It is important. I am not sure I fully agree with the Senator that the code of practice is not fit for purpose. We are updating it to make sure it is as modern and as up-to-date as possible in reflecting the case law that has emerged since it was last done in 2007, and to ensure that it incorporates significant advances that have been made through that case law in the intervening dozen or so years. For instance, mutuality of obligation has become the critical determining factor as a result of that case law. Consequently, the new guidance will reflect that largely.