Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 34.7

                   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 ?