Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 34.7

This Division applies to employers and others

    If an entity is not an employer, but pays (or is liable to pay) * withholding payments covered by subsection   34 - 5(3), this Division applies to the entity as if:

  (a)   it were an employer; and

  (b)   an individual to whom the entity pays (or is liable to pay) such withholding payments were the entity's employee.

Table of sections

34 - 10   What you can deduct

34 - 15   What is a non - compulsory uniform?

34 - 20   What are occupation specific clothing and protective clothing ?


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