Indirect Tax Legislation Amendment Act 2000 (92 of 2000)
Schedule 11 Other amendments
A New Tax System (Goods and Services Tax) Act 1999
11B At the end of Division 111
111-25 Employers paying work-related expenses of employees
If you make, or are liable to make, a payment on behalf of your employee for an expense that he or she incurs that is related directly to his or her activities as your employee, this Division applies to you as if you reimbursed your employee for the expense.