A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 111.20 Application of Division to recipients of certain withholding payments
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 111.20
Application of Division to recipients of certain withholding payments(1) If you make, or are liable to make, * withholding payments covered by subsection (2), this Division applies to you as if:
(a) an individual to whom you make (or are liable to make) such payments were your employee; and
(b) his or her activities in connection with earning such payments were activities as your employee.
(2) 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 | Payment to employee | |
2 | Section 12 - 40 | Payment to company director |
3 | Payment to office holder | |
4 | Voluntary agreement to withhold | |
5 | Section 12 - 60 | Payment under labour hire arrangement, or specified by regulations |