If You Provide Services As...	Regulators' Compliance Expectation	The Audit Consequence
A True ABN Contractor	Your invoiced project fees align with or exceed local industry benchmarks plus overhead margins.	Compliant. Your structure represents a genuine commercial business relationship.
An Underpaid Contractor (Below AMSR)	Your flat hourly rate falls under the local award minimums or standard employee pay.	Audit Trigger. Flagged as a sham contract used to dodge minimum wage, super, and visa caps.

If You Provide Services As...	Regulators' Compliance Expectation	The Audit Consequence
A True ABN Contractor	Your invoiced project fees align with or exceed local industry benchmarks plus overhead margins.	Compliant. Your structure represents a genuine commercial business relationship.
An Underpaid Contractor (Below AMSR)	Your flat hourly rate falls under the local award minimums or standard employee pay.	Audit Trigger. Flagged as a sham contract used to dodge minimum wage, super, and visa caps.

If You Provide Services As...	Regulators' Compliance Expectation	The Audit Consequence
A True ABN Contractor	Your invoiced project fees align with or exceed local industry benchmarks plus overhead margins.	Compliant. Your structure represents a genuine commercial business relationship.
An Underpaid Contractor (Below AMSR)	Your flat hourly rate falls under the local award minimums or standard employee pay.	Audit Trigger. Flagged as a sham contract used to dodge minimum wage, super, and visa caps.

If You Provide Services As...	Regulators' Compliance Expectation	The Audit Consequence
A True ABN Contractor	Your invoiced project fees align with or exceed local industry benchmarks plus overhead margins.	Compliant. Your structure represents a genuine commercial business relationship.
An Underpaid Contractor (Below AMSR)	Your flat hourly rate falls under the local award minimums or standard employee pay.	Audit Trigger. Flagged as a sham contract used to dodge minimum wage, super, and visa caps.