Relevant contracts
What is a relevant contract?
A relevant contract is a contract under which:
a business is supplied with services
goods are supplied to natural persons for the re-supply of those goods to the business in a modified form.
Under a relevant contract:
all the payments under the contract (except GST and materials) are deemed to be wages
the person in receipt of deemed wages is taken to be an employee
the persons (usually a corporation) paying those wages are taken to be an employer.
Last updated: 10-Jun-2011