Income Tax Assessment Act 1997



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


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


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


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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