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INCOME TAX ASSESSMENT ACT 1997

CHAPTER 5 - ADMINISTRATION  

PART 5-30 - RECORD-KEEPING AND OTHER OBLIGATIONS  

Division 900 - Substantiation rules  

Subdivision 900-A - Application of Division  

SECTION 900-12  Application to recipients and payers of certain withholding payments  

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Application to recipients

900-12(1)  

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


(a) in the same way as it applies to an employee; and
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(b) as if an entity that makes (or is liable to make) such payments to him or her were his or her employer; and
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(c) as if the withholding payments covered by subsection (3) that he or she receives (or is entitled to receive) were salary or wages.
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Application to payers

900-12(2)  

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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
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(b) as if an individual to whom the entity makes (or is liable to make) such payments were the entity's employee.
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Withholding payments covered

900-12(3)  

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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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