Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 111.20

             (1)  If you make, or are liable to make, * withholding payments covered by subsection (2), this Division applies to you as if:

                     (a)  an individual to whom you make (or are liable to make) such payments were your employee; and

                     (b)  his or her activities in connection with earning such payments were activities as your employee.

             (2)  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.