A New Tax System (Goods and Services Tax) Act 1999
Note:Division 111 - Reimbursement of employees etc. 111-20 Application of Division to recipients of certain withholding payments (1)
If you make, or are liable to make, * withholding payments covered by subsection (2), this Division applies to you as if:
(a) an individual to whom you make (or are liable to make) such payments were your employee; and
(b) his or her activities in connection with earning such payments were activities as your employee. (2)
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|
|1||Section 12-35||Payment to employee|
|2||Section 12-40||Payment to company director|
|3||Section 12-45||Payment to office holder|
|4||Section 12-55||Voluntary agreement to withhold|
|5||Section 12-60||Payment under labour hire arrangement, or specified by regulations|
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