PAYROLL TAX ACT 2008 - SECT 37 Definitions
PAYROLL TAX ACT 2008 - SECT 37
Division 8 - Employment agents 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.