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Payroll Tax Act 2011
42Employment agents—agreement to reduce or avoid
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42 Employment agents—agreement to reduce or avoid liability to payroll tax If the effect of an employment agency contract is to reduce or avoid the liability of any party to the contract to the assessment, imposition or payment of payroll tax, the commissioner may— (a) disregard the contract; and (b) determine that any party to the contract is taken to be an employer for this Act; and (c) determine that any payment made in relation to the contract is taken to be wages for this Act.