I think you’re saying that the Employer has all of his workers working as a subcontractors. If the business is not having any employee on TFN still business can sponsor. We have done a few cases in the past. However, make sure that it’s not possible in each in every circumstances. It is case by case basis. If you’re trying to process with this company better get some immigration advice. Contact your nearest migration agent or let my team know they will help you to book time with me. Wish you the best of luck.