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Payroll Tax Act 2008
34Persons taken to be employees
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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.