Pay-roll Tax Assessment Act 2002

If a person is a party to a tax‑reducing arrangement, the Commissioner may —

disregard the arrangement; and

determine that any party to the arrangement is an employer for the purposes of this Act; and

determine that any payment made under the arrangement is wages paid or payable for or in relation to the services performed by the worker for the purposes of this Act.

If the Commissioner makes a determination, he or she must —

serve a notice to that effect on the person; and

set out in the notice the grounds on which the Commissioner relies and his or her reasons for making the determination.