Commonwealth Consolidated Acts Commonwealth Consolidated ActsIf 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 ?