Tasmanian Consolidated Acts

PAYROLL TAX ACT 2008 - SECT 33

      (1) For the purposes of this Act, a person –

(a) who during a financial year, under a relevant contract, supplies services to another person; or

(b) to whom during a financial year, under a relevant contract, the services of persons are supplied for or in relation to the performance of work; or

(c) who during a financial year, under a relevant contract, gives out goods to other persons –

      (2) If a contract is a relevant contract under both section 32(1)(a) and (b) –

(a) the person to whom, under the contract, the services of persons are supplied for or in relation to the performance of work is taken to be an employer; and

(b) despite subsection (1)(a), the person who under the contract supplies the services is taken not to be an employer.