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INCOME TAX ASSESSMENT ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-5 - RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS  

Division 28 - Car expenses  

Subdivision 28-J - Situations where you cannot use, or do not need to use, one of the 2 methods    View history reference

Operative provisions

SECTION 28-185  Application of Subdivision 28-J to recipients and payers of certain withholding payments  

 View history reference ITAA 36

Application to recipients

28-185(1)  

If an individual receives, or is entitled to receive, *withholding payments covered by subsection (3), this Subdivision applies to him or her:


(a) in the same way as it applies to an employee; and


(b) as if an entity (a notional employer) that makes (or is liable to make) such payments to him or her were his or her employer; and


(c) as if any other individual who receives, or is entitled to receive, such payments from a notional employer were also an employee of the notional employer.

Application to payers

28-185(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

28-185(3)  

 View history reference
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
ItemProvisionSubject matter
1Section 12-35Payment to employee
...........
2Section 12-40Payment to company director
...........
3Section 12-45Payment to office holder
...........
3ASection 12-47Payment to *religious practitioner
...........
4Section 12-50Return to work payment
...........
5Subdivision 12-CPayments for retirement or because of termination of employment
...........
6Subdivision 12-DBenefit and compensation payments


 



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