Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-5 - RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS  

Division 34 - Non-compulsory uniforms  

Subdivision 34-A - Application of Division 34  

SECTION 34-7  

34-7   This Division applies to employers and others  

If an entity is not an employer, but pays (or is liable to pay) ^* withholding payments covered by subsection 34-5(3), this Division applies to the entity as if:

(a) it were an employer; and

(b) an individual to whom the entity pays (or is liable to pay) such withholding payments were the entity's employee.