Declaration by exempt client for employment agency purposes
Employment agents may be entitled to an exemption from payroll tax for wages paid under an employment agency contract to a service provider where:
- the wages would be exempt from payroll tax had they been paid by the client (you) to the service provider as an employee.
- you have given the employment agent, who pays the wages to the service provider, a declaration to the effect that you are exempt from payroll tax.
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Gather relevant information
The following information is needed to complete the Employment Agency Contracts – Declaration by Exempt Clients Form 03:
- your name and contact details
- employment agent name
- date of contract with the employment agent.
Refer to the form for specific instructions.
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Complete the declaration
This declaration is completed online. When you have completed all relevant and mandatory information, select submit and download a copy of the declaration.
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Provide declaration to employment agent
You do not need to lodge the signed declaration with us, but you must provide it to the employment agent, who must keep it for 5 years and make it available to us if we request it.
Last modified: 20 February 2025
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