Payroll Tax Act 2007

Wages are exempt wages if—

they are paid or payable for services that were performed under an employment agency contract by a service provider for a client of an employment agent, and

the service provider performed the services as an employee of the employment agent, and

the wages would be exempt wages under Part 4 (other than section 50 or Division 4 or 5 of that Part), or Part 3 of Schedule 2 (other than clause 5 or 13A), had the service provider performed the services as an employee of the client, and

the client has given a declaration to the effect of paragraph (c), in the form approved by the Chief Commissioner, to the employment agent.

A reference in this clause to an employee does not include a reference to a person who is an employee only because the person is taken to be an employee by Division 8 of Part 3 or any other provision of this Act.