03065d94_NS_Accounting_Sydney_Australia__Employee
[Factors to consider] Commercial risks [Contractor] A contractor bears legal risk in respect of the work. They have the potential to make a profit or loss, and must remedy any defective work at their own expense. [Employee] 
An employee generally bears no legal risks in respect of the work; since the employee works in the business of the employer, the employer is legally responsible for any work performed by the employee.
Tax Status of Individuals ATO Australia - Employee or Independent Contractor - SNS Accounting Sydney Australia
Employee