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 34-5   This Division applies to employees and others  

34-5(1)  
This Division applies not only to an individual who is an employee. It also applies to an individual who is not an employee, but who receives, or is entitled to receive, * withholding payments covered by subsection (3).

34-5(2)  
If an individual is not an employee, but is covered by subsection (1), this Division applies to the individual as if:


(a) he or she were an employee; and


(b) the entity, who pays (or is liable to pay) * withholding payments covered by subsection (3) that result in the individual being in receipt of, or entitled to receive, such payments, were the individual's employer; and


(c) any other individual who receives (or is entitled to receive) * withholding payments covered by subsection (3):


(i) that result in that other individual being in receipt of, or entitled to receive, such payments; and

(ii) that the entity pays (or is liable to pay) to that other individual;
were an employee of the entity.

34-5(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 12-40 Payment to company director
.
2 Section 12-45 Payment to office holder
.
3 Section 12-50 Return to work payment
.
4 Subdivision 12-D Benefit, training and compensation payments


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