The 'substantially independently' test in payroll tax de-grouping provisions requires consideration of the inter-relationship of business activities and the dependence of one business on the custom of another, not merely whether the businesses are separately owned, controlled and involve different activities. A service provider whose revenue is predominantly derived from one client and whose activities are closely integrated with that client's business will not satisfy the test. Contractual clauses requiring employees to work at specified premises and comply with directions of another business are 'in respect of the performance of duties' for the purposes of s 16C(b).
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