A New Tax System (Goods and Services Tax) Act 1999

Chapter 4 - The special rules  

Part 4-2 - Special rules mainly about supplies and acquisitions  

Note:

The special rules in this Part mainly modify the operation of Part 2-2 , but they may affect other Parts of Chapter 2 in minor ways.

Division 111 - Reimbursement of employees etc.  

111-20   Application of Division to recipients of certain withholding payments  

(1)  
If you make, or are liable to make, * withholding payments covered by subsection (2), this Division applies to you as if:


(a) an individual to whom you make (or are liable to make) such payments were your employee; and


(b) his or her activities in connection with earning such payments were activities as your employee.

(2)  
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
4 Section 12-55 Voluntary agreement to withhold
5 Section 12-60 Payment under labour hire arrangement, or specified by regulations




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