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.

Sydney, Australia

1300 00 2088