sec.13FLiability for payroll tax or mental health levy for payments taken to be wages

### sec.13F Liability for payroll tax or mental health levy for payments taken to be wages If a relevant contract employer pays payroll tax on wages comprising a payment (the primary payment ) in relation to the performance of work— no other person is liable for payroll tax on the primary payment; and another person who is liable to pay wages comprising a payment (a secondary payment ) in relation to the work is not liable for payroll tax on the secondary payment. If a relevant contract employer pays the mental health levy on wages comprising a payment (the primary payment ) in relation to the performance of work— no other person is liable for the mental health levy on the primary payment; and another person who is liable to pay wages comprising a payment (a secondary payment ) in relation to the work is not liable for the mental health levy on the secondary payment. Subsection (2) (a) applies subject to part 2 , divisions 5B and 5C . Subsection (1) (b) or (2) (b) does not apply if the commissioner is satisfied either the secondary payment or the primary payment is made with an intention either directly or indirectly of avoiding the payment of tax by the relevant contract employer or another person. s 13F ins 2008 No. 16 s 9 amd 2009 No. 19 s 73 ; 2022 No. 30 s 20 (sec.13F-ssec.1) If a relevant contract employer pays payroll tax on wages comprising a payment (the primary payment ) in relation to the performance of work— no other person is liable for payroll tax on the primary payment; and another person who is liable to pay wages comprising a payment (a secondary payment ) in relation to the work is not liable for payroll tax on the secondary payment. (sec.13F-ssec.2) If a relevant contract employer pays the mental health levy on wages comprising a payment (the primary payment ) in relation to the performance of work— no other person is liable for the mental health levy on the primary payment; and another person who is liable to pay wages comprising a payment (a secondary payment ) in relation to the work is not liable for the mental health levy on the secondary payment. (sec.13F-ssec.3) Subsection (2) (a) applies subject to part 2 , divisions 5B and 5C . (sec.13F-ssec.4) Subsection (1) (b) or (2) (b) does not apply if the commissioner is satisfied either the secondary payment or the primary payment is made with an intention either directly or indirectly of avoiding the payment of tax by the relevant contract employer or another person. - (a) no other person is liable for payroll tax on the primary payment; and - (b) another person who is liable to pay wages comprising a payment (a secondary payment ) in relation to the work is not liable for payroll tax on the secondary payment. - (a) no other person is liable for the mental health levy on the primary payment; and - (b) another person who is liable to pay wages comprising a payment (a secondary payment ) in relation to the work is not liable for the mental health levy on the secondary payment.