This one is the only one that can be reasonably objective. The Intention test looks at intention of the people. Usually, not always but usually there is some sort of contract in place. Usually that contract is explicit around what that arrangement is. What is the party sign up to? Usually those contract have clauses in them. Eg how payment is work made, who pay gst, who pay other taxes. You might think this is determinative, quite conclusive. The court shown clearly that they will take into account as a factor, only as a factor if everything around that situation tends to suggest a different situation from what the contract says, it will disregard what the contract says. Only one factor taken into account and we Wont put more weight onto a contract than ono the actual reality of the situation that we are looking it. As i said, the contract is not conclusive, has to be consistency with the actual circumstances and conduct of the parties. So we think about it and look at it, and then we look at the reality of the situation