Question 7 Employees and contractors 12 points Janice, a courier driver, has been an employee of Fast Delivery Limited. She plans to enter a new contract with her former employer, this time as an independent contractor. Under the new contract, Janice will be responsible for maintaining her own vehicle. She will also be responsible for organising her own workload, and she will be taking on financial risk. She is not entitled to holiday pay or sick leave. She will be able to accept or decline whatever work is offered to her, and there will be no restriction in relation to the working hours. Advise Janice about the differing tax consequences between independent contractors and employees. a) (6 points) List and describe three of the employment relationship tests that would be useful in determining Janice's employment status under the new contract, using examples from Janice's case. b) (6 points)