A New Tax System (Goods and Services Tax) Act 1999

Chapter 4 - The special rules  

Part 4-2 - Special rules mainly about supplies and acquisitions  

Note:

The special rules in this Part mainly modify the operation of Part 2-2 , but they may affect other Parts of Chapter 2 in minor ways.

Division 111 - Reimbursement of employees etc.  

111-30   Reimbursements etc. of former or future employees etc.  

This Division applies in relation to:

(a) reimbursements, of a kind referred to in paragraph 111-5(1)(ab) or (ac) , of former employees and future employees, and of the * associates of former employees and future employees; and

(b) payments, of a kind referred to in paragraph 111-25(b) , that you make or are liable to make on behalf of former employees and future employees, and of the * associates of former employees and future employees;

in the same way that this Division applies to such reimbursements of, and such payments that you make or are liable to make to, employees and their associates.