Income Tax Assessment Act 1997
View history note
Hide history noteYou cannot deduct under this Act a loss or outgoing you incur, insofar as it is attributable to your * relative ' s travel, if:
(a) you travelled in the course of performing your duties as an employee, or in the course of carrying on a * business for the purpose of gaining or producing your assessable income; and
(b) your relative accompanied you while you travelled.
Exception to subsection (1)
26-30(2)
Subsection (1) does not stop you deducting a loss or outgoing if:
(a) your * relative, while accompanying you, performed substantial duties as your employer ' s employee, or as your employee; and
(b) it is reasonable to conclude that your relative would still have accompanied you even if he or she had not had a personal relationship with you.
Exception when you provide a fringe benefit
26-30(3)
Subsection (1) does not stop you deducting expenditure you incur in * providing a * fringe benefit.
This section also applies to individuals who are not employees
26-30(4)
If an individual is not an employee, but receives, or is entitled to receive, * withholding payments covered by subsection (6), this section applies to the individual as if:
(a) he or she were an employee; and
(b) the entity, who pays (or is liable to pay) * withholding payments covered by subsection (6) that result in the individual being in receipt of, or entitled to receive, such payments, were the individual ' s employer; and
(c) any other individual who receives (or is entitled to receive) * withholding payments covered by subsection (6):
(i) that result in that other individual being in receipt of, or entitled to receive, such payments; and
were an employee of the entity.
(ii) that the entity pays (or is liable to pay) to that other individual;
This section also applies to entities who are not employers
26-30(5)
If an entity is not an employer, but pays (or is liable to pay) * withholding payments covered by subsection (6), this section 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.
Withholding payments covered
26-30(6)
This subsection covers:
(a) a * withholding payment covered by any of the provisions in Schedule 1 to the Taxation Administration Act 1953 listed in the table; and
(b) a withholding payment covered by section 12-47 in Schedule 1 to the Taxation Administration Act 1953 where:
(i) the payment is made to a religious practitioner by a religious institution; and
(ii) the activity, or series of activities, for which the payment is made is done by the religious practitioner as a member of the religious institution.
Withholding payments covered Item Provision Subject matter 1 Section 12-40 Payment to company director . 2 Section 12-45 Payment to office holder . 3 Section 12-50 Return to work payment . 4 Subdivision 12-D Benefit, training and compensation payments
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