47Agreement etc to reduce or avoid liability to payroll tax

47 Agreement etc to reduce or avoid liability to payroll tax If anyone enters into any agreement, transaction or arrangement, whether in writing or otherwise, under which an individual performs, on behalf of another person, services in relation to which any payment is made to someone else related or connected to the individual performing the services and the effect of the agreement, transaction or arrangement is to reduce or avoid the liability of anyone to the assessment, imposition or payment of payroll tax, the commissioner may— (a) disregard the agreement, transaction or arrangement; and

(b) determine that any party to the agreement, transaction or arrangement is taken to be an employer for this Act; and (c) determine that any payment made in relation to the agreement, transaction or arrangement is taken to be wages for this Act.

Charitable organisations Division 4.1 Division 4.1 Charitable organisations 48 Charitable organisations Wages mentioned in schedule 2, part 2.2 are exempt wages. Division 4.1A Employment agents 48A Employments agents and subcontractors Wages mentioned in schedule 2, part 2.3 are exempt wages. Division 4.2 Education and training 49 Educational services and training Wages mentioned in schedule 2, part 2.4 are exempt wages. Division 4.3 Hospitals 51 Hospitals Wages mentioned in schedule 2, part 2.5 are exempt wages. Division 4.4 Maternity, adoption and primary carer leave 53 Maternity and adoption leave (1) Wages are exempt wages if they are paid or payable to an employee in relation to maternity leave or adoption leave. (2) Subsection (1) applies— (a) only in relation to wages paid or payable for a maximum of 14 weeks leave for any 1 pregnancy, birth or adoption; and