Document ID: chunk:federal_register_of_legislation:C2025C00126:section:5:p1
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 5 (pt 1/8)
Character Range: 615168–617929

5                             Section 12‑60  Payment under labour hire arrangement, or specified by regulations

111‑25  Employers paying expenses of employees etc.
  If you make, or are liable to make:
 (a) a payment on behalf of your employee for an expense that he or she incurs that is related directly to his or her activities as your employee; or
 (b) a payment:
 (i) on behalf of an employee (whether or not you are the employee's employer) for an expense that the employee or the employee's *associate incurs; or
 (ii) on behalf of an associate of an employee (whether or not you are the employee's employer) for an expense that the associate or employee incurs;
  that constitutes an *expense payment benefit;
this Division applies to you as if you reimbursed your employee, or you reimbursed the employee or associate, for the expense.

111‑30  Reimbursements etc. of former or future employees etc.
  This Division applies in relation to:
 (a) reimbursements, of a kind referred to in paragraph 111‑5(1)(ab) or (ac), of former employees and future employees, and of the *associates of former employees and future employees; and
 (b) payments, of a kind referred to in paragraph 111‑25(b), that you make or are liable to make on behalf of former employees and future employees, and of the *associates of former employees and future employees;
in the same way that this Division applies to such reimbursements of, and such payments that you make or are liable to make to, employees and their associates.

Division 113—PAYG voluntary agreements

113‑1  What this Division is about
      A supply is not a taxable supply if:

                (a) an amount must be withheld from payment for the supply because of section 12‑55 in Schedule 1 to the Taxation Administration Act 1953 (about voluntary agreements to withhold); and
                (b) the acquisition of the thing supplied would be a creditable acquisition if the supply were a taxable supply.

113‑5  Supply of work or services not a taxable supply
 (1) A supply that you make is not a *taxable supply to the extent that you make it under an arrangement (within the meaning of the *ITAA 1997) if:
 (a) the arrangement the performance of which, in whole or in part, involves the performance of work or services (whether or not by you); and
 (b) an agreement is in force that:
 (i) complies with section 12‑55 in Schedule 1 to the Taxation Administration Act 1953 (about voluntary agreements to withhold); and
 (ii) states that the section covers payments under the arrangement, or payments under a series of arrangements that includes the arrangement; and
 (c) you, and the entity acquiring what you supply under the arrangement, are parties to that agreement; and
 (d) you have an *ABN that