Division 1B of the Payroll Tax Act 1971 (Qld) does not apply to common law employer/employee relationships. Where an employment agent provides the services of its own employees to a client, the agent remains liable for payroll tax on wages paid to those employees under Division 1, and cannot rely on the exemption in s 13J(2) to avoid that liability even where the client is a charitable institution exempt from payroll tax. Section 13J(2) merely cancels the deeming effect of s 13J(1) and does not create a broader exemption from payroll tax for actual wages.
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