NSWIn ForceAct
Payroll Tax Act 2007
37Definitions
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#### 37 Definitions
37 Definitions
> > (1) For the purposes of this Act, an employment agency contract is a contract, whether formal or informal and whether express or implied, under which a person (an employment agent) procures the services of another person (a service provider) for a client of the employment agent.
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> > (2) However, a contract is not an employment agency contract for the purposes of this Act if it is, or results in the creation of, a contract of employment between the service provider and the client.
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> > (3) In this section—
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> > contract includes agreement, arrangement and undertaking.