sec.8AApplication of sdiv 1

### sec.8A Application of sdiv 1 This subdivision applies for working out the wages paid or payable by an employer for services performed or rendered by a person that are liable to payroll tax and the mental health levy under this Act. If wages are paid or payable for a person other than an employee, a reference to an employee in this subdivision includes a reference to the person. s 8A ins 2010 No. 11 s 98 amd 2022 No. 30 s 15 (sec.8A-ssec.1) This subdivision applies for working out the wages paid or payable by an employer for services performed or rendered by a person that are liable to payroll tax and the mental health levy under this Act. (sec.8A-ssec.2) If wages are paid or payable for a person other than an employee, a reference to an employee in this subdivision includes a reference to the person.