New South Wales Consolidated Acts

PAYROLL TAX ACT 2007 - SECT 33

33 Persons taken to be employers

(1) For the purposes of this Act, a person--

(a) who during a financial year, under a relevant contract, supplies services to another person, or

(b) to whom during a financial year, under a relevant contract, the services of persons are supplied for or in relation to the performance of work, or

(c) who during a financial year, under a relevant contract, gives out goods to other persons,

is taken to be an employer in respect of that financial year.

(2) If a contract is a relevant contract under both section 32 (1) (a) and (b)--

(a) the person to whom, under the contract, the services of persons are supplied for or in relation to the performance of work is taken to be an employer, and

(b) despite subsection (1) (a), the person who under the contract supplies the services is taken not to be an employer.