On the employee side: a driver can not delegate work, is paid per activity, takes no commercial risk, has no control over how they do their work and are not operating independently. On the contractor side: The driver supplies most of the equipment (that's if you don't count the massive server side investment as equipment).
So far tax purposes at least uber drivers are employees, so the question is why did the ATO give them an ABN in the first place?
On the employee side: a driver can not delegate work, is paid per activity, takes no commercial risk, has no control over how they do their work and are not operating independently. On the contractor side: The driver supplies most of the equipment (that's if you don't count the massive server side investment as equipment).
So far tax purposes at least uber drivers are employees, so the question is why did the ATO give them an ABN in the first place?