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


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