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PAYROLL TAX ACT 2007 - SECT 34 Persons taken to be employees

PAYROLL TAX ACT 2007 - SECT 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.