Alpha People Solutions Ltd provides contractors to other businesses to help with their information technology projects. Beta Bank Ltd asks Alpha to provide IT contractors to help with an upgrade of their systems. Alpha provides one of their contractors, Amy, to assist Beta.

Amy works at Betas head office from 1 April 2019 to 31 March 2020. She receives $90,000 gross and has no other earnings. Amy works with a team of programmers at Betas head office, from 9 to 5. Beta provides Amy with a laptop and all software, office space and security access. Amy is responsible for any GST obligations.

Required

Explain whether:

1. Amy is subject to PAYE on the amounts she receives from working for Beta;
2. Any income tax should be withheld from money Amy receives from working for Beta;
3. Your answers to (a) and (b) would be different if Amy:
   1. contracts directly with Beta;
   2. forms a company which contracts directly with Beta.

In each of your answers, you should provide pinpoint references to the Income Tax Act 2007 (New Zealand), and, in (a) and (c)(i), you should also refer to case law.