A security business provides a range of security personnel to its customers. The customers advise what type of workers are needed including supervisors, international roaming, meet and greet security officers, buggy driver security officers and mobile patrol security officers.
They mainly service clubs. Part of the club's responsibility and service is to ensure that its patrons have a safe and secure environment, and the club has security needed for its operation.
The club employs a manager in charge of security operations who screens the security workers. They manage rostering and make sure the workers:
The security company issues invoices for the hours worked by the workers and the club checks the timesheets and pays the invoices.
Even though the workers provide their services to the general public, the security company must declare the workers as employees and pay payroll tax on their payments. This is because:
Based on UNSW Global P/L v Chief Commissioner of State Revenue, the security workers supplied to the club, added to their workforce and the security workers were under the control of the club. Also, applying the principles in JP Property Services Pty Ltd v Chief Commissioner of State Revenue, the workers provided services during the club’s hours of operations and therefore the service provided was not incidental in nature.