A T O home
Legal Database
Search   
for 
 
Access the database 
Browse database
Searches  
View last document
Quick access 
View legislation
View a document
Email Cross Reference Material Previous/Next Section Contents Previous/Next Result
Printable version
Printable
version

INCOME TAX ASSESSMENT ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-40 - RULES AFFECTING EMPLOYEES AND OTHER TAXPAYERS RECEIVING PAYG WITHHOLDING PAYMENTS    View history reference

Division 83A - Employee share schemes    View history reference

Subdivision 83A-E - Miscellaneous    View history reference

SECTION 83A-325  

83A-325  Application of Division to relationships similar to employment  

 View history reference
This Division applies to an individual covered by column 1 of an item in the table as if:


(a) he or she were employed by the entity referred to in column 2 of that item; and


(b) the thing referred to column 3 of that item constituted that employment.
Application of Division to relationships similar to employment
ItemColumn 1
This Division applies to an individual who:
Column 2
as if he or she were employed by:
Column 3
and this constituted that employment:
1receives, or is entitled to receive, * work and income support withholding payments (otherwise than as an employee)the entity that pays or provides the work and income support withholding payments (or is liable to do so)the relationship because of which the entity pays or provides the work and income support withholding payments to the individual (or is liable to do so).
2is engaged in service in a foreign country as the holder of an officethe entity by whom the individual is so engagedthe holding of the office.
3provides services to an entity (other than services covered by a previous item in this table and services provided as an employee)the entitythe * arrangement between the individual and the entity under which those services are provided.


 



This information is provided by CCH Australia Limited. View the disclaimer and notice of copyright.
Top of page
More information on page