PAYROLL TAX ACT 2008 - SECT 34 34. Persons taken to be employees

Tasmanian Consolidated Acts

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PAYROLL TAX ACT 2008 - SECT 34

34. 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.

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