If an entity is not an employer, but pays (or is liable to pay) * withholding payments covered by subsection 34-5(3), this Division applies to the entity as if:
(a) it were an employer; and
(b) an individual to whom the entity pays (or is liable to pay) such withholding payments were the entity's employee.
Table of sections
34-10 What you can deduct
34-15 What is a non-compulsory uniform?
34-20 What are occupation specific clothing and protective clothing ?