Section 61U | Information to be provided by worker or intermediary and consequences of failure ^F1

(1)In the case of an engagement to which this Chapter applies, the relevant person must inform the potential deemed employer of which one of the following is applicable—^F1F2

(a)that one of conditions A to C in section 61N is met in the case;^F1

(b)that none of conditions A to C in section 61N is met in the case.^F1

(2)If the relevant person has not complied with subsection (1) then, for the purposes of section 61N(1), one of conditions A to C in section 61N is to be treated as met.^F1F3

(3)In this section —^F1F4

“relevant person” means the worker or, in a case where the worker has not complied with subsection (1), the intermediary;

“the potential deemed employer” is the person who, if one of conditions A to C in section 61N were met, would be treated as making a deemed direct payment to the worker under section 61N(3).