If you answer yes to most of these questions, it is likely that the worker is an independent contractor:
Does the worker decide how and where the work is performed?
Does the worker decide when the work is performed?
Does the worker bear the cost of delay if deadlines are not met?
Can the worker delegate some of their tasks to others?
Do you only pay the worker upon completion of an agreed task?
Does the worker supply their own tools and equipment to get the job done?
Does the worker need to take risks to create profits?
Does the worker have his or her own insurance and indemnity policies?
Does the worker engage repetitively and continuously with those that use their services?
Is goodwill (i.e. name, brand and reputation) being created by the worker’s activity?
Does the worker promote themselves as a business through advertising or other promotional means?
Does the worker have transaction systems that are common to a business, e.g. invoicing systems, standard rates and terms and conditions of trade, payment and debt collection systems, budgeting and forecasting systems, business-based arrangements with the bank?
Does the worker contract their services through an interposed company, e.g. Joe Bloggs Pty Ltd?
Does the worker provide labour of a sufficient skill level to suggest the undertaking of a profession or trade?
Does the worker meet regulatory requirements (e.g. ABN, registered for GST, business name registration, taxation, etc.)?