Taxi drivers

When a person has the use of a motor vehicle (the driver) under a contract of bailment with another person (the operator) and they (the driver) use the vehicle to carry passengers for reward and they (the driver) are required under the contract to make payments to the operator for the use of the motor vehicle, then the operator is deemed to be the employer of the driver for WorkCover insurance purposes.

If the operator is deemed to be the employer of the driver, then the amount received by the driver for carrying passengers, less the amount paid or payable to the operator for the use of the motor vehicle must be declared as rateable remuneration by the operator for WorkCover insurance purposes.