Agreement etc to reduce or avoid liability to payroll tax
47 Agreement etc to reduce or avoid liability to payroll tax
If anyone enters into any agreement, transaction or arrangement, whether in writing or otherwise, under which an individual performs, on behalf of another person, services in relation to which any payment is made to someone else related or connected to the individual performing the services and the effect of the agreement, transaction or arrangement is to reduce or avoid the liability of anyone to the assessment, imposition or payment of payroll tax, the commissioner may—
disregard the agreement, transaction or arrangement; and
determine that any party to the agreement, transaction or arrangement is taken to be an employer for this Act; and
determine that any payment made in relation to the agreement, transaction or arrangement is taken to be wages for this Act.
Part 4 Exemptions
Division 4.1 Charitable organisations
This Act’s bill:Explanatory statementSecond reading speech
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