47Agreement etc to reduce or avoid liability to payroll tax

#### 47 Agreement etc to reduce or avoid liability to payroll tax 47 Agreement etc to reduce or avoid liability to payroll tax > > (1) If any person enters into any agreement, transaction or arrangement, whether in writing or otherwise, under which a natural person performs, for or on behalf of another person, services in respect of which any payment is made to some other person related or connected to the natural person performing the services and the effect of the agreement, transaction or arrangement is to reduce or avoid the liability of any person to the assessment, imposition or payment of payroll tax, the Chief Commissioner may— > > > > > (a) disregard the agreement, transaction or arrangement, and > > > > > (b) determine that any party to the agreement, transaction or arrangement is taken to be an employer for the purposes of this Act, and > > > > > (c) determine that any payment made in respect of the agreement, transaction or arrangement is taken to be wages for the purposes of this Act. > > > (2) If the Chief Commissioner makes a determination under subsection (1), the Chief Commissioner must serve a notice to that effect on the person taken to be an employer for the purposes of this Act. > > > (3) The notice must set out the facts on which the Chief Commissioner relies and the reasons for the determination. > > > (4) This section has effect in relation to agreements, transactions and arrangements made before, on or after the commencement of this section.