Payroll Tax Act 1971

For this Act, a person is taken to be an employer if, under a relevant contract—

the person supplies services to another person; or

the services of other persons are supplied to the person in relation to the performance of work; or

the person gives goods to individuals.

However, if a contract is a relevant contract under both section 13B(1)(a) and (b)—

the person to whom, under the contract, the services of persons are supplied in relation to the performance of work is taken to be an employer; and

despite subsection (1)(a), the person who, under the contract, supplies the services is not taken to be an employer.

A person taken to be an employer under this section is a relevant contract employer.