PAYROLL TAX ACT 2007 - SECT 34 Persons taken to be employees
PAYROLL TAX ACT 2007 - SECT 34
Persons taken to be employees34 Persons taken to be employees
For the purposes of this Act, a person who during a financial year--
(a) performs work for or in relation to which services are supplied to another person under a relevant contract, or
(b) being a natural person, under a relevant contract, re-supplies goods to an employer,is taken to be an employee in respect of that financial year.