Payroll Tax Act 2011

For this division, a relevant contract for a financial year is a contract under which a person (the designated person) in the financial year, in the course of a business carried on by the designated person—

supplies services to someone else in relation to the performance of work; or

has supplied to the designated person the services of people in relation to the performance of work; or

gives out goods to individuals for work to be performed by them in relation to the goods and for resupply of the goods to the designated person or, if the designated person is a member of a group, to another member of the group.

However, a relevant contract does not include a contract of service or a contract under which a person (the designated person) in a financial year in the course of a business carried on by the designated person—

is supplied with services in relation to the performance of work that are ancillary to the supply of goods under the contract by the person supplying the services or to the use of goods that are the property of that person; or

is supplied with services in relation to the performance of work if—

the services are of a kind not ordinarily required by the designated person and are performed by a person who ordinarily performs services of that kind to the public generally; or

the services are supplied under a contract to which subparagraph (i) does not apply and the commissioner is satisfied that the services are performed by a person who ordinarily performs services of that kind to the public generally in the financial year; or

is supplied with services solely for or ancillary to the conveyance of goods by means of a vehicle provided by the person conveying them.

Subsection (2) does not apply—

to a contract if the services supplied under the contract include services that are not mentioned in that subsection; or

if the commissioner decides that the contract under which the services are supplied was entered into with an intention of, directly or indirectly, avoiding or evading payment of tax by anyone.

For this section, an employment agency contract under which services are supplied by an employment agent, or a service provider is procured by an employment agent, is not a relevant contract.