Section sec.13C - Payroll Tax Act 1971 - Persons taken to be employers

sec.13CPersons taken to be employers

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### sec.13C Persons taken to be employers For this Act, a person is taken to be an employer if, under a relevant contract— the person supplies services to another person; or the services of other persons are supplied to the person in relation to the performance of work; or the person gives goods to individuals. However, if a contract is a relevant contract under both section 13B (1) (a) and (b) — the person to whom, under the contract, the services of persons are supplied in relation to the performance of work is taken to be an employer; and despite subsection (1) (a) , the person who, under the contract, supplies the services is not taken to be an employer. A person taken to be an employer under this section is a relevant contract employer . s 13C ins 2008 No. 16 s 9 (sec.13C-ssec.1) For this Act, a person is taken to be an employer if, under a relevant contract— the person supplies services to another person; or the services of other persons are supplied to the person in relation to the performance of work; or the person gives goods to individuals. (sec.13C-ssec.2) However, if a contract is a relevant contract under both section 13B (1) (a) and (b) — the person to whom, under the contract, the services of persons are supplied in relation to the performance of work is taken to be an employer; and despite subsection (1) (a) , the person who, under the contract, supplies the services is not taken to be an employer. (sec.13C-ssec.3) A person taken to be an employer under this section is a relevant contract employer . - (a) the person supplies services to another person; or - (b) the services of other persons are supplied to the person in relation to the performance of work; or - (c) the person gives goods to individuals. - (a) the person to whom, under the contract, the services of persons are supplied 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 not taken to be an employer.