ACTIn ForceAct
Payroll Tax Act 2011
34Contractors—people taken to be employees
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34 Contractors—people taken to be employees For this Act, a person is taken to be an employee for a financial year if the person, in the financial year— (a) performs work in relation to which services are supplied to someone else under a relevant contract; or (b) if the person is an individual—resupplies goods to an employer under a relevant contract.