Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 28.185

Application to recipients

             (1)  If an individual receives, or is entitled to receive, * withholding payments covered by subsection (3), this Subdivision applies to him or her:

                     (a)  in the same way as it applies to an employee; and

                     (b)  as if an entity (a notional employer ) that makes (or is liable to make) such payments to him or her were his or her employer; and

                     (c)  as if any other individual who receives, or is entitled to receive, such payments from a notional employer were also an employee of the notional employer.

Application to payers

             (2)  This Division applies to an entity that makes, or is liable to make, * withholding payments covered by subsection (3):

                     (a)  in the same way as it applies to an employer; and

                     (b)  as if an individual to whom the entity makes (or is liable to make) such payments were the entity's employee.

Withholding payments covered

             (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.

Table of Subdivisions

Guide to Division 30

30-A     Deductions for gifts or contributions

30-B      Tables of recipients for deductible gifts

30-BA   Endorsement of deductible gift recipients

30-C      Rules applying to particular gifts of property

30-CA   Administrative requirements relating to ABNs

30-D     Testamentary gifts under the Cultural Bequests Program

30-DA   Donations to political parties and independent candidates and members

30-DB    Spreading certain gift and covenant deductions over up to 5 income years

30-E      Register of environmental organisations

30-EA   Register of harm prevention charities

30-F      Register of cultural organisations

30-G     Index to this Division

Guide to Division 30