Div 13A repealed by No 133 of 2009, s 3 and Sch 1 item 18, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and (2) of the Income Tax (Transitional Provisions) Act 1997 .

Div 13A inserted by No 169 of 1995.

Former Div 13A repealed by No 224 of 1992 and inserted by No 126 of 1977.

Subdiv G repealed by No 133 of 2009, s 3 and Sch 1 item 18, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and (2) of the Income Tax (Transitional Provisions) Act 1997 .

S 139GA repealed by No 133 of 2009, s 3 and Sch 1 item 18, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and (2) of the Income Tax (Transitional Provisions) Act 1997 . S 139GA formerly read:

SECTION 139GA MEANING OF EMPLOYEE AND EMPLOYER  
139GA(1)
The expression employee means:

(a) a person who receives, or is entitled to receive, work and income support related withholding payments and benefits; or

(b) a person who is engaged in foreign service.

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Archived:

S 139GA(1) substituted by No 101 of 2006 , s 3 and Sch 2 item 349, effective 14 September 2006. For application and savings provisions and for former wording see the CCH Australian Income Tax Legislation archive .

139GA(2)
However:

(a) subsection (1) does not apply in relation to section 139GBA ; and

(b) paragraph (1)(b) does not apply in relation to subsection 139B(2A) , section 139CDA or subsection 139D(3) , 139E(3) or 139GB(1) .
139GA(3)
The expression employer means:

(a) a person who pays, or is liable to pay, work and income support related withholding payments and benefits; or

(b) a person who engages another person in foreign service.

(c) (Repealed by No 143 of 2007 )

(d) (Repealed by No 143 of 2007 )

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Archived:

S 139GA(3) substituted by No 101 of 2006 , s 3 and Sch 2 item 350, effective 14 September 2006. For application and savings provisions and for former wording see the CCH Australian Income Tax Legislation archive .

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S 139GA(3) amended by No 143 of 2007 , s 3 and Sch 7 items 13 and 14, by substituting para (a) and (b) for paras (a) to (d), applicable to assessments for the 2006-07 income year and later income years. Paras (a) to (d) formerly read:

(a) in the case of an unincorporate body of persons other than a partnership - the manager or other principal officer of that body; and

(b) in the case of a partnership - each partner; and

(c) an Australian government agency as defined in subsection 995-1(1) of the Income Tax Assessment Act 1997 ; and

(d) a person who is engaged in foreign service.

S 139GA substituted by No 64 of 2005. For application provision, see note under definition of " eligible foreign remuneration " in s 23AF(18) .

S 139GA inserted by No 169 of 1995.