Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) If an individual receives, or is entitled to receive, * withholding payments covered by subsection (3), this Division applies to him or her:
(a) in the same way as it applies to an employee; and
(b) as if an entity that makes (or is liable to make) such payments to him or her were his or her employer; and
(c) as if the withholding payments covered by subsection (3) that he or she receives (or is entitled to receive) were salary or wages.
(2) This Division applies to an entity that makes, or is liable to make, * withholding payments covered by subsection (3):
(a) in the same way as it applies to an employer; and
(b) as if an individual to whom the entity makes (or is liable to make) such payments were the entity's employee.
Withholding payments covered
(3) 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 | Payment to employee | |
2 | Section 12 - 40 | Payment to company director |
3 | ||
3A | Section 12 - 47 | |
4 | Section 12 - 50 | |
5 | Subdivision 12 - C | Payments for retirement or because of termination of employment |
6 | Subdivision 12 - D | Benefit and compensation payments |
900 - 15 Getting written evidence
900 - 20 Keeping travel records
900 - 25 Retaining the written evidence and travel records
900 - 30 Meaning of work expense
900 - 35 Exception for small total of expenses
900 - 40 Exception for laundry expenses below a certain limit
900 - 45 Exception for work expense related to award transport payment
900 - 50 Exception for domestic travel allowance expenses
900 - 55 Exception for overseas travel allowance expenses
900 - 60 Exception for reasonable overtime meal allowance
900 - 65 Crew members on international flights need not keep travel
records