Payroll Tax Act 2007

Wages are exempt wages if—

they are paid or payable for services that were performed under an employment agency contract by a service provider for a client of an employment agent; and

the service provider performed the services as an employee of the employment agent; and

the wages would be exempt wages under Part 4 (other than section 50 or Division 4 or 5 of that Part), or Part 3 of this Schedule (other than clause 16 or 16A), had the service provider performed the services as an employee of the client; and

the client has given a declaration to the effect of paragraph (c), in the form approved by the Commissioner, to the employment agent.

Wages are also exempt wages if—

they are paid or payable for services that were performed in the prescribed circumstances by a prescribed person or a person who is member of a class that is prescribed; and

the wages would be exempt wages under Part 4 (other than section 50 or Division 4 or 5 of that Part), or Part 3 of this Schedule (other than clause 16 or 16A), had the person referred to in paragraph (a) performed the services as an employee of the person for whom they were performed; and

the person for whom the services are performed has given a declaration to the effect of paragraph (b), in the form approved by the Commissioner, to a prescribed entity or an entity that is of a class that is prescribed.

A reference in this clause to an employee does not include a reference to a person who is an employee only because the person is taken to be an employee by Division 8 of Part 3 or any other provision of this Act.