13D
In forcePersons taken to be employees
Part 2Liability to taxation
Division 1AContractor provisions
13D Persons taken to be employees
(1)
For this Act, a person is taken to be an employee if, under a relevant contract—
(a)
the person performs work in relation to which services are supplied to another person; or
(b)
the person is an individual who re-supplies goods to an employer.
(2)
A person taken to be an employee under this section is a relevant contract employee.
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