Australian Capital Territory Current Acts

PAYROLL TAX ACT 2011 - SECT 40

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

        (a)     any amount paid or payable in relation to the service provider in relation to the provision of services in relation to the employment agency contract;

        (b)     the value of any benefit provided in relation to the provision of services in relation to the employment agency contract that would be a fringe benefit if provided to a person in the capacity of an employee;

        (c)     any 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.