New South Wales Consolidated Acts

PAYROLL TAX ACT 2007 - SECT 37

37 Definitions

(1) For the purposes of 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 another person (a
"service provider" ) for a client of the employment agent.

(2) However, a contract is not an employment agency contract for the purposes of 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.