AustLII Tasmanian Consolidated Acts

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PAYROLL TAX ACT 2008 - SECT 37

Division 8 - Employment agents 37. Definitions

      (1) For the purposes of this Act, an "employment agency contract" is a contract, whether formal or informal and whether express or implied, under which a person (an "employment agent" ) procures the services of another person (a "service provider" ) for a client of the employment agent.

      (2) However, a contract is not an employment agency contract for the purposes of this Act if it is, or results in the creation of, a contract of employment between the service provider and the client.

      (3) In this section –

"contract" includes agreement, arrangement and undertaking.



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