PAYROLL TAX ACT 2007 - SECT 36 Liability provisions

PAYROLL TAX ACT 2007 - SECT 36

If, in respect of a payment for or in relation to the performance of work that is taken to be wages under this Division, payroll tax is paid by a person taken under this Division to be an employer—

        (a)     no other person is liable to payroll tax in respect of that payment; and

        (b)     if another person is liable to make a payment for or in relation to that work, that person is not liable to payroll tax in respect of that payment unless it or the payment by the first‑mentioned person is made with an intention either directly or indirectly of avoiding or evading the payment of tax whether by the first-mentioned person or another person.

Division 8—Employment agents

S. 36A inserted by No. 23/2022 s. 28.