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PAYROLL TAX ACT 2007 - SECT 47
Agreement etc to reduce or avoid liability to payroll tax
47 Agreement etc to reduce or avoid liability to payroll tax
(1) If any person enters into any agreement, transaction or arrangement,
whether in writing or otherwise, under which a natural person performs, for or
on behalf of another person, services in respect of which any payment is made
to some other person related or connected to the natural person performing the
services and the effect of the agreement, transaction or arrangement is to
reduce or avoid the liability of any person to the assessment, imposition or
payment of payroll tax, the Chief Commissioner may-- (a) disregard the
agreement, transaction or arrangement, and
(b) determine that any party to
the agreement, transaction or arrangement is taken to be an employer for the
purposes of this Act, and
(c) determine that any payment made in respect of
the agreement, transaction or arrangement is taken to be wages for the
purposes of this Act.
(2) If the Chief Commissioner makes a determination
under subsection (1), the Chief Commissioner must serve a notice to that
effect on the person taken to be an employer for the purposes of this Act.
(3) The notice must set out the facts on which the Chief Commissioner relies
and the reasons for the determination.
(4) This section has effect in
relation to agreements, transactions and arrangements made before, on or after
the commencement of this section.
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