PAYROLL TAX ACT 2007 - SECT 42
Agreement to reduce or avoid liability to payroll tax
PAYROLL TAX ACT 2007 - SECT 42
Agreement to reduce or avoid liability to payroll tax
42 Agreement to reduce or avoid liability to payroll tax
(1) If the effect of an employment agency contract is to reduce or avoid the
liability of any party to the contract to the assessment, imposition or
payment of payroll tax, the Chief Commissioner may--
(a) disregard the
contract, and
(b) determine that any party to the contract is taken to be an
employer for the purposes of this Act, and
(c) determine that any payment
made in respect of the contract is taken to be wages for the purposes of this
Act.
(2) If the Chief Commissioner makes a determination under subsection
(1), the Chief Commissioner must serve a notice of the determination on the
person taken to be an employer for the purposes of this Act.
(3) The notice
must set out the facts on which the Chief Commissioner relies and the reasons
for the determination.
(4) This section has effect in relation to agreements,
transactions and arrangements made before, on or after the commencement of
this section.
