Document ID: chunk:federal_register_of_legislation:C2011C00702:clause:2_153
Version: federal_register_of_legislation:C2011C00702
Segment Type: clause
Provision Reference: sch 2 cl 153
Character Range: 49369–49886

153  Subsection 16(4AA) (definition of employer)
Repeal the definition, substitute:

employer means a person who pays or is liable to pay work and income support related withholding payments and benefits, and includes:
 (a) in the case of an unincorporate body of persons other than a partnership—the manager or other principal officer of that body; and
 (b) in the case of a partnership—each partner; and
 (c) an Australian government agency as defined in subsection 995‑1(1) of the Income Tax Assessment Act 1997.