Babu Is a Bicycle Courier Who Rides for a Company

Babu is a bicycle courier who rides for a company called Crisis Couriers. Babu is required to wear a distinctive yellow uniform whilst riding for the courier company and is subject to various rules and regulations imposed by the courier company who also set his hourly rate. Crisis Couriers do not deduct any tax from payments to Babu nor do they provide any superannuation on behalf of Babu. In light of this information, which one of the following statements is likely to be true?

A) Babu is likely to be an independent contractor as no tax is withheld from payments to him and he also has to pay his own superannuation contributions
B) Babu is likely to be an independent contractor as he doesn't supply his own bicycle
C) Babu is effectively an employee of Crisis Couriers under both the control and integration tests
D) Babu is not taxable on the payments from the Courier Company as Babu is undertaking his work in the nature of a hobby