33Persons taken to be employers

#### 33 Persons taken to be employers 33 Persons taken to be employers > > (1) For the purposes of this Act, a person— > > > > > (a) who during a financial year, under a relevant contract, supplies services to another person, or > > > > > (b) to whom during a financial year, under a relevant contract, the services of persons are supplied for or in relation to the performance of work, or > > > > > (c) who during a financial year, under a relevant contract, gives out goods to other persons, > > > > is taken to be an employer in respect of that financial year. > > > (2) If a contract is a relevant contract under both section 32 (1) (a) and (b)— > > > > > (a) the person to whom, under the contract, the services of persons are supplied for or in relation to the performance of work is taken to be an employer, and > > > > > (b) despite subsection (1) (a), the person who under the contract supplies the services is taken not to be an employer.