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PAYROLL TAX ACT 2007 - SECT 71
Groups arising from the use of common employees
71 Groups arising from the use of common employees
(1) If one or more employees of an employer perform duties for or in
connection with one or more businesses carried on by the employer and one or
more other persons, the employer and each of those other persons constitute a
group.
(2) If one or more employees of an employer are employed solely or
mainly to perform duties for or in connection with one or more businesses
carried on by one or more other persons, the employer and each of those other
persons constitute a group.
(3) If one or more employees of an employer
perform duties for or in connection with one or more businesses carried on by
one or more other persons, being duties performed in connection with, or in
fulfilment of the employer’s obligation under, an agreement, arrangement or
undertaking for the provision of services to any one or more of those other
persons in connection with that business or those businesses, the employer and
each of those other persons constitute a group.
(4) Subsection (3) applies to
an agreement, arrangement or undertaking- (a) whether the agreement,
arrangement or undertaking is formal or informal, express or implied, and
(b)
whether or not the agreement, arrangement or undertaking provides for duties
to be performed by the employees or specifies the duties to be performed by
them.
Note-: Section 79 (Exclusion of persons from groups) allows the Chief
Commissioner, for payroll tax purposes, to exclude persons from a group
constituted under this section in certain circumstances.
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