Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 83A.325

Application of Division to relationships similar to employment

    This Division applies to an individual covered by column 1 of an item in the table as if:

  (a)   he or she were employed by the entity referred to in column 2 of that item; and

  (b)   the thing referred to column 3 of that item constituted that employment.

 

Application of Division to relationships similar to employment

Item

Column 1

This Division applies to an individual who:

Column 2

as if he or she were employed by:

Column 3

and this constituted that employment:

1

receives, or is entitled to receive, * work and income support withholding payments (otherwise than as an employee)

the entity that pays or provides the work and income support withholding payments (or is liable to do so)

the relationship because of which the entity pays or provides the work and income support withholding payments to the individual (or is liable to do so).

2

is engaged in service in a foreign country as the holder of an office

the entity by whom the individual is so engaged

the holding of the office.

3

provides services to an entity (other than services covered by a previous item in this table and services provided as an employee)

the entity

the * arrangement between the individual and the entity under which those services are provided.



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