(b) in relation
to the work, is an employee for the purpose of assessment for PAYG withholding
under the Taxation Administration Act 1953 (Cwlth) , schedule 1 , part 2 -5.
(2) Also, schedule 2 , part 1 sets out who is a
"worker" in particular circumstances.
(3) However, schedule 2 , part 2 sets
out who is not a
"worker" in particular circumstances.
(4) Only an individual can be a
"worker" for this Act.