PAYROLL TAX ACT 2007 - SECT 37 Definitions
PAYROLL TAX ACT 2007 - SECT 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.