QLDIn ForceAct
Payroll Tax Act 1971
sec.13DPersons taken to be employees
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### sec.13D Persons taken to be employees
For this Act, a person is taken to be an employee if, under a relevant contract—
the person performs work in relation to which services are supplied to another person; or
the person is an individual who re-supplies goods to an employer.
A person taken to be an employee under this section is a relevant contract employee .
s 13D ins 2008 No. 16 s 9
(sec.13D-ssec.1) For this Act, a person is taken to be an employee if, under a relevant contract— the person performs work in relation to which services are supplied to another person; or the person is an individual who re-supplies goods to an employer.
(sec.13D-ssec.2) A person taken to be an employee under this section is a relevant contract employee .
- (a) the person performs work in relation to which services are supplied to another person; or
- (b) the person is an individual who re-supplies goods to an employer.