Payroll Tax Act 1971

For this Act, the following are taken to be wages paid or payable by the employment agent under an employment agency contract—

an amount paid or payable in relation to the service provider in respect of the provision of services in connection with the contract;

the value of a benefit provided in relation to the provision of services in connection with the contract that would be a fringe benefit if provided to a person in the capacity of an employee;

a payment made in relation to the service provider that would be a superannuation contribution if made in relation to a person in the capacity of an employee.

However, subsection (1) does not apply to an amount, benefit or payment mentioned in the subsection if—

the amount, benefit or payment would be exempt from payroll tax or the mental health levy under division 2, other than section 14(2)(j), (k) or (l) or 14A, if it had been paid or provided by the client in relation to the service provider as an employee; and

the client has given the employment agent a declaration, in the approved form, that subsection (1) does not apply to the amount, benefit or payment.