Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1936 - SECT 139GA

             (1)  The expression employee means:

                     (a)  a person who receives, or is entitled to receive, work and income support related withholding payments and benefits; or

                     (b)  a person who is engaged in foreign service.

             (2)  However:

                     (a)  subsection (1) does not apply in relation to section 139GBA; and

                     (b)  paragraph (1)(b) does not apply in relation to subsection 139B(2A), section 139CDA or subsection 139D(3), 139E(3) or 139GB(1).

             (3)  The expression employer means:

                     (a)  a person who pays, or is liable to pay, work and income support related withholding payments and benefits; or

                     (b)  a person who engages another person in foreign service.