Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 111.20

  (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