Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 34.5

  (1)   This Division applies not only to an individual who is an employee. It also applies to an individual who is not an employee, but who receives, or is entitled to receive, * withholding payments covered by subsection   (3).

  (2)   If an individual is not an employee, but is covered by subsection   (1), this Division applies to the individual as if:

  (a)   he or she were an employee; and

  (b)   the entity, who pays (or is liable to pay) * withholding payments covered by subsection   (3) that result in the individual being in receipt of, or entitled to receive, such payments, were the individual's employer; and

  (c)   any other individual who receives (or is entitled to receive) * withholding payments covered by subsection   (3):

  (i)   that result in that other individual being in receipt of, or entitled to receive, such payments; and

  (ii)   that the entity pays (or is liable to pay) to that other individual;

    were an employee of the entity.

  (3)   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.