Pizza delivery drivers, who must provide their own cars in performing their deliveries, are employees for the purposes of Superannuation Guarantee (Administration) Act 1992 (SGAA). Facts: – A taxpayer operated a pizza delivery franchise where the delivery drivers were required to provide and maintain their own vehicles. The conditions meant they had to sign an Independent Contract Driver Agreement for a fixed rate per delivery. They were trained on the job. They were rostered in shifts. They needed an ABNand invoices were issued to the taxpayer weekly. They were not obliged to accept work or to work exclusively for the employer. Reasons for the decision: – Consistent with the AAT decision made in the case Erin Hellen Panagis. (1997). In the case at hand, the pizza delivery represented the core business of the employer. The provision of motor vehicles by the delivery drivers was not significant enough to prevent them being considered employees under the ordinary meaning in S.12 of the SGAA.