Victorian Numbered Acts

PAYROLL TAX ACT 2007 (NO. 26 OF 2007) - SECT 34

        For the purposes of this Act, a person who during a financial year—

        (a)     performs work for or in relation to which services are supplied to another person under a relevant contract; or

        (b)     being a natural person, under a relevant contract, re-supplies goods to an employer—

        is taken to be an employee in respect of that financial year.