Document ID: chunk:federal_register_of_legislation:C2025C00126:section:5:p33
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 5 (pt 33/33)
Character Range: 612507–614882

a *tax invoice for a *creditable acquisition the *consideration for which is a reimbursement to which section 111‑5 applies if you hold a tax invoice for the *taxable supply referred to in subsection 111‑5(3).

111‑18  Application of Division to volunteers working for charities etc.
 (1) If:
 (a) an *endorsed charity, a *gift‑deductible entity or a *government school reimburses an individual for an expense he or she incurs; and
 (b) the expense is directly related to his or her activities as a volunteer of the endorsed charity, gift‑deductible entity or government school;
this Division applies to the endorsed charity, gift‑deductible entity or government school as if:
 (c) the individual were an employee of the endorsed charity, gift‑deductible entity or government school; and
 (d) his or her activities in connection with incurring the expense were activities as such an employee.
 (3) Subsection (1) does not apply in relation to a reimbursement by a *gift‑deductible entity endorsed as a deductible gift recipient (within the meaning of the *ITAA 1997) under section 30‑120 of the ITAA 1997, unless:
 (a) the entity is:
 (i) an *endorsed charity; or
 (ii) a *government school; or
 (iii) a fund, authority or institution of a kind referred to in paragraph 30‑125(1)(b) of the ITAA 1997; or
 (b) each purpose to which the expense relates is a *gift‑deductible purpose of the entity.
Note: This subsection excludes from this section reimbursements by certain (but not all) gift‑deductible entities that are only endorsed for the operation of a fund, authority or institution. However, reimbursements can be covered by this section if they relate to the principal purpose of the fund, authority or institution.

111‑20  Application of Division to recipients of certain withholding payments
 (1) If you make, or are liable to make, *withholding payments covered by subsection (2), this Division applies to you as if:
 (a) an individual to whom you make (or are liable to make) such payments were your employee; and
 (b) his or her activities in connection with earning such payments were activities as your employee.
 (2) 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.

Withholding payments covered
Item                          Provision      Subject matter