Commonwealth Consolidated Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

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

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

4

Section 12-55

Voluntary agreement to withhold

5

Section 12-60

Payment under labour hire arrangement, or specified by regulations



AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback