(1) For the purposes
of this Subdivision, a person (the worker ) does work for another person (the
employer ) under an avoidance arrangement if —
(a) the
work is done under an arrangement (whether or not the arrangement is with the
employer) that is contrived to enable the employer to have the benefit of the
worker’s services without having liabilities and duties as the
worker’s employer under this Act; and
(b)
while the arrangement is in effect the worker does work principally for the
employer on behalf of a company of which the worker is an employee or director
(the company ); and
(c) the
work that the worker does for the employer is directly a part of or process in
the trade or business of the employer.
(2) It is sufficient
evidence, in the absence of evidence proving the contrary, that an arrangement
is contrived to enable the employer to have the benefit of the worker’s
services without having liabilities and duties as the worker’s employer
under this Act if it is established that —
(a)
before doing work under the arrangement, the worker was the employer’s
worker and provided substantially similar services; or
(b) the
employer intimated, before the arrangement was entered into, that the employer
was unwilling to enter into an arrangement for the provision of substantially
similar services that would have resulted in the worker being the
employer’s worker.