Income Tax Assessment Act 1997
This Division applies to an individual covered by column 1 of an item in the table as if:
(a) he or she were employed by the entity referred to in column 2 of that item; and
(b) the thing referred to column 3 of that item constituted that employment.
|Application of Division to relationships similar to employment|
This Division applies to an individual who:
as if he or she were employed by:
and this constituted that employment:
|1||receives, or is entitled to receive, * work and income support withholding payments (otherwise than as an employee)||the entity that pays or provides the work and income support withholding payments (or is liable to do so)||the relationship because of which the entity pays or provides the work and income support withholding payments to the individual (or is liable to do so).|
|2||is engaged in service in a foreign country as the holder of an office||the entity by whom the individual is so engaged||the holding of the office.|
|3||provides services to an entity (other than services covered by a previous item in this table and services provided as an employee)||the entity||the * arrangement between the individual and the entity under which those services are provided.|
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