Federal Commissioner of Taxation v J Walter Thompson (Australia) Pty Ltd [1944] HCA 23; (1944) 69 CLR 227 (5 September 1944).
http://www.austlii.edu.au/au/cases/cth/high_ct/69clr227.html
The distinction between employer and contractor is “in the case of a servant the employee has power, not only to direct what work the servant is to do, but also to direct the manner in which the work is done” per Latham J at 231.
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