INCOME TAX ASSESSMENT ACT 1997

CHAPTER 5 - ADMINISTRATION  

PART 5-30 - RECORD-KEEPING AND OTHER OBLIGATIONS  

Division 900 - Substantiation rules  

Subdivision 900-A - Application of Division  

SECTION 900-12   Application to recipients and payers of certain withholding payments  

Application to recipients

900-12(1)  


If an individual receives, or is entitled to receive, *withholding payments covered by subsection (3), this Division applies to him or her:


(a) in the same way as it applies to an employee; and


(b) as if an entity that makes (or is liable to make) such payments to him or her were his or her employer; and


(c) as if the withholding payments covered by subsection (3) that he or she receives (or is entitled to receive) were salary or wages.

Application to payers

900-12(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

900-12(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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