PAYROLL TAX ACT 2007 - SECT 41 Liability provisions

PAYROLL TAX ACT 2007 - SECT 41

Subject to section 42, if an employment agent under an employment agency contract—

        (a)     by arrangement procures the services of a service provider for a client of the employment agent; and

        (b)     pays payroll tax in respect of an amount, benefit or payment that is, under section 40, taken to be wages paid or payable by the employment agent in respect of the provision of those services in connection with that contract—

no other person (including any other person engaged to procure the services of the service provider for the employment agent's client as part of the arrangement) is liable to pay payroll tax in respect of wages paid or payable for the procurement or performance of those services by the service provider for the client.