For the purposes of this Part a person is an “externally provided worker” in relation to a company if each of conditions A to G is met.

Condition A is that the worker is an individual.

Condition B is that the worker is not a director or employee of the company.

Condition C is that the worker personally provides, or is under an obligation personally to provide, services to the company.

Condition D is that the worker is subject to (or to the right of) supervision, direction or control by the company as to the manner in which those services are provided.

Condition E is that the worker's services are supplied to the company through a staff provider (whether or not the worker is a director or employee of the staff provider or any other person).

Condition F is that the worker provides, or is under an obligation to provide, those services personally to the company under the terms of a contract between the worker and the staff provider.

Condition G is that the provision of those services does not constitute the carrying on of activities contracted out by the company.