Income Tax Assessment Act 1997
View history note
Hide history noteThis 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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