Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

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

Division 28 - Car expenses  

Subdivision 28-J - Situations where you cannot use, or do not need to use, one of the 2 methods  

Operative provisions

SECTION 28-185   Application of Subdivision 28-J to recipients and payers of certain withholding payments  

Application to recipients

28-185(1)    
If an individual receives, or is entitled to receive, ^* withholding payments covered by subsection (3), this Subdivision applies to him or her:

(a) in the same way as it applies to an employee; and

(b) as if an entity (a notional employer ) that makes (or is liable to make) such payments to him or her were his or her employer; and

(c) as if any other individual who receives, or is entitled to receive, such payments from a notional employer were also an employee of the notional employer.

Application to payers

28-185(2)    
This Division applies to an entity that makes, or is liable to make, ^* withholding payments covered by subsection (3):

(a) in the same way as it applies to an employer; and

(b) as if an individual to whom the entity makes (or is liable to make) such payments were the entity's employee.

Withholding payments covered

28-185(3)    

This subsection covers a ^* withholding payment covered by any of the provisions in Schedule 1 to the Taxation Administration Act 1953 listed in the table.

Withholding payments covered
Item	Provision	Subject matter
1	Section 12-35	Payment to employee
.
2	Section 12-40	Payment to company director
.
3	Section 12-45	Payment to office holder
.
3A	Section 12-47	Payment to * religious practitioner
.
4	Section 12-50	Return to work payment
.
5	Subdivision 12-C	Payments for retirement or because of termination of employment
.
6	Subdivision 12-D	Benefit and compensation payments