The distinction between who is an employee and who is an independent contractor has been an evolving and lengthy process. To check if your worker is an employee or contractor, you need to consider the whole working arrangement. There are a number of factors that need to be considered, not just the terms of the employment contract, and there isn’t one factor that makes a difference on determination on its own.

The ATO’s Employee/Contractor Decision Tool can be used to help you work out if your worker is an employee or contractor for tax and super purposes.

Accounts Daily have recently published a great article on the subject. Please read, Employee or Independent Contractor.