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Section 34 - Payroll Tax Act 2007 - Persons taken to be employees — Zoe

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Payroll Tax Act 2007

34Persons taken to be employees

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#### 34 Persons taken to be employees 34 Persons taken to be employees > For the purposes of this Act, a person who during a financial year— > > > (a) performs work for or in relation to which services are supplied to another person under a relevant contract, or > > > (b) being a natural person, under a relevant contract, re-supplies goods to an employer, > > is taken to be an employee in respect of that financial year.

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