Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 111.30

    This Division applies in relation to:

  (a)   reimbursements, of a kind referred to in paragraph   111 - 5(1)(ab) or (ac), of former employees and future employees, and of the * associates of former employees and future employees; and

  (b)   payments, of a kind referred to in paragraph   111 - 25(b), that you make or are liable to make on behalf of former employees and future employees, and of the * associates of former employees and future employees;

in the same way that this Division applies to such reimbursements of, and such payments that you make or are liable to make to, employees and their associates.