36Liability provisions

36 Liability provisions If, in respect of a payment for or in relation to the performance of work that is taken to be wages under this Division, payroll tax is paid by a person taken under this Division to be an employer: (a) no other person is liable to payroll tax in respect of that payment; and (b) if another person is liable to make a payment for or in relation to that work, that person is not liable to payroll tax in respect of that payment unless it or the payment by the first-mentioned person is made with an intention either directly or indirectly of avoiding or evading the payment of tax whether by the first- mentioned person or another person.

Payroll Tax Act 2009 28