Income Tax Assessment Act 1997
Application to recipients
900-12(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.
Application to payers
900-12(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
900-12(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 | Section 12-35 | Payment to employee |
| 2 | Section 12-40 | Payment to company director |
| 3 | Section 12-45 | Payment to office holder |
| 3A | Section 12-47 | Payment to *religious practitioner |
| 4 | Section 12-50 | Return to work payment |
| 5 | Subdivision 12-C | Payments for retirement or because of termination of employment |
| 6 | Subdivision 12-D | Benefit and compensation payments |
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