Commonwealth Numbered Acts

INCOME TAX ASSESSMENT ACT 1997 No. 38 of 1997 - SECT 28.185

Application to PAYE earners

(1) If an individual is not an employee, but is a *PAYE earner, this
Subdivision applies to him or her as if:

   (a)  he or she were an employee; and

   (b)  the entity (the notional employer) who pays (or is liable to pay)
        *PAYE earnings, because of which he or she is (or would be) a

*PAYE earner, were his or her employer; and

   (c)  any other individual who receives (or is entitled to receive)

*PAYE earnings:

        (i)    because of which the other individual is (or would be) a *PAYE
               earner; and

        (ii)   that the *notional employer pays (or is liable to pay) to the
               other individual; were also an employee of the notional
               employer.

Application to entities liable to PAYE earnings

(2) If an entity is not an employer, but pays (or is liable to pay)

*PAYE earnings, this Subdivision 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)

*PAYE earnings were the entity's employee.

[The next Division is Division 36.]