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Payroll Tax Act 1971
sec.13GMeaning of employment agency contract
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### sec.13G Meaning of employment agency contract
An employment agency contract is a contract under which a person (an employment agent ) procures the services of another person (a service provider ) for a client of the employment agent.
However, a contract is not an employment agency contract if it is, or results in the creation of, a contract of employment between the service provider and the client.
Subsection (1) applies to a contract whether it is formal or informal, express or implied.
For this section—
contract includes agreement, arrangement and undertaking.
s 13G ins 2008 No. 16 s 9
(sec.13G-ssec.1) An employment agency contract is a contract under which a person (an employment agent ) procures the services of another person (a service provider ) for a client of the employment agent.
(sec.13G-ssec.2) However, a contract is not an employment agency contract if it is, or results in the creation of, a contract of employment between the service provider and the client.
(sec.13G-ssec.3) Subsection (1) applies to a contract whether it is formal or informal, express or implied.
(sec.13G-ssec.4) For this section— contract includes agreement, arrangement and undertaking.