Australian Capital Territory Current Acts

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PAYROLL TAX ACT 2011 - SECT 37

Definitions—Act

    (1)     For this Act, an employment agency contract is a contract, whether formal or informal and whether express or implied, under which a person (an employment agent ) procures the services of someone else (a service provider ) for a client of the employment agent.

    (2)     However, a contract is not an employment agency contract for this Act if it is, or results in the creation of, a contract of employment between the service provider and the client.

    (3)     In this section:

"contract" includes agreement, arrangement and undertaking.



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