Commonwealth Numbered Acts

INCOME TAX ASSESSMENT ACT 1997 No. 38 of 1997 - SECT 900.12

Application to PAYE earners

(1) If an individual is not an employee, but is a *PAYE earner, this Division
applies to him or her as if:

   (a)  he or she were an employee; and

   (b)  the entity who pays (or is liable to pay) *PAYE earnings, because of
        which he or she is (or would be) a *PAYE earner, were his or her
        employer; and

   (c)  the *PAYE earnings that he or she receives (or is entitled to receive)
        were salary or wages.

Application to entities liable to PAYE earnings

(2) If an entity is not an employer, but pays (or is liable to pay)

*PAYE earnings, this Division applies to the entity as if:

   (a)  it were an employer; and

   (b)  an individual to whom the entity pays (or is liable to pay)

*PAYE earnings were the entity's employee.