INCOME TAX ASSESSMENT ACT 1997 - SECT 290.65 Application to employees etc.

INCOME TAX ASSESSMENT ACT 1997 - SECT 290.65

  (1)   At a time when an individual is an employee of an entity within the expanded meaning of employee given by section   12 of the Superannuation Guarantee (Administration) Act 1992 , this Subdivision applies as if the individual were an employee of the entity.

  (2)   For the purposes of this Subdivision:

  (a)   in relation to a contribution by a partnership in respect of an employee of the partnership--treat the employee as an employee of the partnership; and

  (b)   in relation to a contribution by a partner in a partnership in respect of an employee of the partnership--treat the employee as an employee of the partner.