33Contractors—people taken to be employers

33 Contractors—people taken to be employers (1) For this Act, a person is taken to be an employer for a financial year if the person is someone, in the financial year— (a) who supplies services to someone else under a relevant contract; or (b) to whom, under a relevant contract, the services of people are supplied in relation to the performance of work; or (c) who, under a relevant contract, gives out goods to other people. (2) If a contract is a relevant contract under both section 32 (1) (a) and (b)— (a) the person to whom, under the contract, the services of people are supplied in relation to the performance of work is taken to be an employer; and (b) despite subsection (1) (a), the person who under the contract supplies the services is taken not to be an employer.