Employment agency contract reducing or avoiding liability to payroll tax or mental health levy
13L Employment agency contract reducing or avoiding liability to payroll tax or mental health levy
If the effect of an employment agency contract is to reduce or avoid the liability of a party to the contract to the assessment, imposition or payment of payroll tax or the mental health levy, the commissioner may—
disregard the contract; and
determine that any party to the contract is taken to be an employer for this Act; and
determine that any payment made in respect of the contract is taken to be wages for this Act.
A reference in subsection (1) to a party to a contract includes, for a contract to which a non-DGE member of a group is a party, a reference to the DGE for the group.
If the commissioner makes a determination under subsection (1), the commissioner must give written notice of the determination to the person taken to be an employer for the purposes of this Act.
The notice must state the facts on which the commissioner relies and the reasons for making the determination.
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