Liability for payroll tax or mental health levy for payments taken to be wages
13F Liability for payroll tax or mental health levy for payments taken to be wages
If a relevant contract employer pays payroll tax on wages comprising a payment (the primary payment) in relation to the performance of work—
no other person is liable for payroll tax on the primary payment; and
another person who is liable to pay wages comprising a payment (a secondary payment) in relation to the work is not liable for payroll tax on the secondary payment.
If a relevant contract employer pays the mental health levy on wages comprising a payment (the primary payment) in relation to the performance of work—
no other person is liable for the mental health levy on the primary payment; and
another person who is liable to pay wages comprising a payment (a secondary payment) in relation to the work is not liable for the mental health levy on the secondary payment.
Subsection (2)(a) applies subject to part 2, divisions 5B and 5C.
Subsection (1)(b) or (2)(b) does not apply if the commissioner is satisfied either the secondary payment or the primary payment is made with an intention either directly or indirectly of avoiding the payment of tax by the relevant contract employer or another person.
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