Ownership of expensive capital equipment such as a truck remains a significant factor favouring independent contractor status, notwithstanding the High Court's decision in Hollis v Vabu (which was confined to bicycle couriers). Treatment as a PPS rather than PAYE taxpayer is a significant factor, particularly where the employer is a Commonwealth authority. A right to substitute other drivers, even if limited to periods of leave, is a significant factor inconsistent with employment. The Taxation Decision (Vabu Pty Ltd v Commissioner of Taxation) retains its force insofar as it concerns motor vehicle couriers.
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