Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 28.185

Application to recipients

  (1)   If an individual receives, or is entitled to receive, * withholding payments covered by subsection   (3), this Subdivision applies to him or her:

  (a)   in the same way as it applies to an employee; and

  (b)   as if an entity (a notional employer ) that makes (or is liable to make) such payments to him or her were his or her employer; and

  (c)   as if any other individual who receives, or is entitled to receive, such payments from a notional employer were also an employee of the notional employer.

Application to payers

  (2)   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

  (3)   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.

Table of Subdivisions

Guide to Division   30

30 - A   Deductions for gifts or contributions

30 - B   Tables of recipients for deductible gifts

30 - BA   Endorsement of deductible gift recipients

30 - C   Rules applying to particular gifts of property

30 - CA   Administrative requirements relating to ABNs

30 - DA   Donations to political parties and independent candidates and members

30 - DB   Spreading certain gift and covenant deductions over up to 5 income years

30 - G   Index to this Division