INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

Division 13A - Employee share schemes  

Subdivision G - Definitions  

SECTION 139GA   MEANING OF EMPLOYEE AND EMPLOYER  

139GA(1)  
The expression employee :


(a) has the same meaning as in section 221A ; and


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

139GA(3)  
The expression employer :


(a) has the same meaning as in section 221A ; and


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


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