Which of the Following Is Not One of the Reasons

Which of the following is not one of the reasons why it is important to know if a particular worker is an employee or an independent contractor?

A) Industrial awards apply to employees but not to independent contractors.
B) Employers are obliged to pay superannuation contributions in relation to employees, but not independent contractors.
C) Employers are vicariously liable for the acts of their employees but not for the acts of independent contractors.
D) Employers must withhold income tax from payments to independent contractors but not to employees.