13BEmployment agents supplying their common law employees

13B Employment agents supplying their common law employees

13B Employment agents supplying their common law employees

(1) Wages are exempt wages if—

(a) they are paid or payable for services that were performed under an employment agency contract by a service provider for a client of an employment agent, and

(b) the service provider performed the services as an employee of the employment agent, and

(c) the wages would be exempt wages under Part 4 (other than section 50 or Division 4 or 5 of that Part), or Part 3 of Schedule 2 (other than clause 5 or 13A), had the service provider performed the services as an employee of the client, and

(d) the client has given a declaration to the effect of paragraph (c), in the form approved by the Chief Commissioner, to the employment agent.

(2) A reference in this clause to an employee does not include a reference to a person who is an employee only because the person is taken to be an employee by Division 8 of Part 3 or any other provision of this Act.