INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
PART III
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LIABILITY TO TAXATION
Division 13A
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Employee share schemes
Subdivision G
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Definitions
SECTION 139GA
MEANING OF
EMPLOYEE
AND
EMPLOYER
139GA(1)
The expression employee :
(a) has the same meaning as in section 221A ; and
(b) includes a person who is engaged in foreign service.
139GA(3)
The expression employer :
(a) has the same meaning as in section 221A ; and
(b) includes a person who engages another person in foreign service.
CCH Note:
Below is material substituted in s 139GA by No 101 of 2006.
The expression employee :
(a) has the same meaning as in section 221A ; and
(b) includes a person who is engaged in foreign service.
139GA(3)
The expression employer :
(a) has the same meaning as in section 221A ; and
(b) includes a person who engages another person in foreign service.
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