(1) Section 24(4) of the Payroll Tax Act 2007 is repealed .
(2) At the foot of section 24 of the Payroll Tax Act 2007 insert —
" Note
Section 13 provides that a reference to an employee in this Act includes a reference to any person to whom any amount that is treated as wages under this Act is payable. See also section 11, which deems the wages to be paid or payable for services performed.".