This legislation has been repealed.
Supply of services in relation to performance of work3C. Supply of services in relation to performance of work (1) For the purposes of this section, a reference to a relevant contract in relation to a financial year is a reference to a contract under which a person during that financial year, in the course of a business carried on by him- (a) supplies to another person services for or in relation to the performance of work; (b) has supplied to him the services of persons for or in relation to the performance of work; or (c) gives out goods to natural persons for work to be performed by those persons in respect of those goods and for re-supply of the goods to the first-mentioned person or, where that person is a member of a group within the meaning of section 9A, to another member of that group- but does not include a reference to a contract of service or a contract under which a person during a financial year in the course of a business carried on by him- (d) has supplied to him services for or in relation to the performance of work that are ancillary to the supply of goods under the contract by the person by whom the services are supplied or to the use of goods which are the property of that second-mentioned person; (e) has supplied to him services for or in relation to the performance of work where- (i) those services are of a kind not ordinarily required by that person and are rendered by a person who ordinarily renders services of that kind to the public generally; (ii) those services are of a kind ordinarily required by that person for less than 180 days in a financial year; (iii) those services are provided for a period that does not exceed 90 days or for periods that, in the aggregate, do not exceed 90 days in that financial year and are not services- (A) provided by a person by whom similar services are provided to the first-mentioned person; or (B) for or in relation to the performance of work where any of the persons who perform the work also perform similar work for the first-mentioned person- for periods that, in the aggregate, exceed 90 days in that financial year; * * * * * (v) those services are supplied under a contract to which subparagraphs (i) to (iii) do not apply and the Commissioner is satisfied that those services are rendered by a person who ordinarily renders services of that kind to the public generally in that financial year; or (f) has supplied to him by a person (in this paragraph called the contractor) services for or in relation to the performance of work under a contract to which paragraphs (d) and (e) do not apply where the work to which the services relate is performed- (i) by two or more persons employed by, or who provide services for, the contractor in the course of a business carried on by the contractor; (ii) where the contractor is a partnership of two or more natural persons, by one or more of the members of the partnership and one or more persons employed by, or who provide services for, the contractor in the course of a business carried on by the contractor; or (iii) where the contractor is a natural person, by the contractor and one or more persons employed by, or who provide services for, the contractor in the course of a business carried on by the contractor- unless the Commissioner determines that the contract or arrangement under which the services are so supplied was entered into with an intention either directly or indirectly of avoiding or evading the payment of tax by any person; or (g) has supplied to him or her- (i) services ancillary to the conveyance of goods by means of a vehicle provided by the person conveying them; or (ii) services solely for or in relation to the procurement of persons desiring to be insured by the first-mentioned person; or (iii) services for or in relation to the door-to-door sale of goods solely for domestic purposes on behalf of the first-mentioned person- unless the Commissioner determines that the contract or arrangement under which the services are so supplied was entered into with an intention either directly or indirectly of avoiding or evading the payment of tax by any person. (1A) For the purposes of this section, an employment agency contract under which services are supplied by an employment agent, or a service provider is procured by an employment agent, is not a relevant contract. (2) For the purposes of this Act- (a) a person- (i) who during a financial year under a relevant contract supplies services to another person; (ii) 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 (iii) who during a financial year, under a relevant contract, gives out goods to other persons- shall be deemed to be an employer in respect of that financial year; and (b) a person who during a financial year- (i) performs work for or in relation to which services are supplied to another person under a relevant contract; or (ii) being a natural person, under a relevant contract, re-supplies goods to an employer- shall be deemed to be an employee in respect of that financial year; and (c) amounts paid or payable by an employer during a financial year for or in relation to the performance of work relating to a relevant contract or the re-supply of goods by an employee under a relevant contract shall be deemed to be wages paid or payable during that financial year; and (d) where an amount referred to in paragraph (c) is included in a larger amount paid or payable by an employer under a relevant contract during a financial year, that part of the larger amount which is not attributable to the performance of work relating to the relevant contract or the re-supply of goods by an employee under the relevant contract may be prescribed by the regulations; and (e) an amount paid or payable for or in relation to the performance of work under a relevant contract is deemed to include any payment made by a person who is deemed to be an employer under a relevant contract in relation to a person who is deemed to be an employee under the relevant contract that would be a superannuation benefit if made in relation to a person in the capacity of an employee. (3) Where a contract is a relevant contract pursuant to both subsections (1)(a) and (1)(b)- (a) the person to whom, under the contract, the services of persons are supplied for or in relation to the performance of work shall be deemed to be an employer; and (b) notwithstanding subsection (2)(a)(i) the person who under the contract supplies the services shall not be deemed to be an employer. * * * * * (5) Where, in respect of a payment for or in relation to the performance of work that is deemed to be wages under this section, pay-roll tax is paid by a person deemed under this section to be an employer- (a) no other person shall be liable to pay-roll tax in respect of that payment; and (b) where another person is liable to make a payment for or in relation to that work, that person shall not be liable to pay-roll tax in respect of that payment unless it or the payment by the first-mentioned person is made with an intention either directly or indirectly of avoiding or evading the payment of tax whether by the first-mentioned person or another person. (6) In this section- (a) a reference to a contract includes a reference to an agreement, arrangement or undertaking, whether formal or informal and whether express or implied; (b) a reference to supply includes a reference to supply by way of sale, exchange, lease, hire or hire-purchase, and in relation to services includes a reference to the providing, granting or conferring of services; (c) a reference to the re-supply of goods acquired from a person includes a reference to- (i) a supply to the person of goods in an altered form or condition; and (ii) a supply to the person of goods in which the first-mentioned goods have been incorporated; (d) a reference to services includes a reference to results (whether goods or services) of work performed; (e) subject to paragraph (f), a reference to a financial year is a reference to the period commencing on 1 January 1984 and ending on 30 June 1984 and each year thereafter commencing on 1 July; (f) where, but for this paragraph, a reference in paragraph (e) of subsection (1) to a financial year would be a reference to the period commencing on 1 January 1984 and ending on 30 June 1984, that reference is a reference to the year commencing on 1 July 1983; (g) a reference to a door to door sale is a reference to the entering into of an agreement or the making of an offer to which Division 3 of Part II of the Consumer Affairs Act 1972 would have applied if the agreement had been entered into or the offer made immediately before the repeal of the Consumer Affairs Act 1972; (h) a reference in subsection (2)(c) to an amount paid or payable by an employer does not include a reference to an amount in respect of any GST payable on the supply to which the amount paid or payable by the employer relates. * * * * * * * * * * * * * * * __________________
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