Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-40 - RULES AFFECTING EMPLOYEES AND OTHER TAXPAYERS RECEIVING PAYG WITHHOLDING PAYMENTS  

Division 80 - General rules  

Operative provisions  

SECTION 80-5  

80-5   Holding of an office  

If a person holds (or has held) an office, this Part applies to the person in the same way as it would apply if the person were (or had been) employed.