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Payroll Tax Act 2008
37Definitions
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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.
(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.
(3) In this section –
contract includes agreement, arrangement and undertaking.