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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.