Document ID: chunk:federal_register_of_legislation:C2010C00715:clause:1_6
Version: federal_register_of_legislation:C2010C00715
Segment Type: clause
Provision Reference: sch 1 cl 6
Character Range: 175101–176864

6  Section 28‑185
Repeal the section, substitute:

28‑185  Application of Subdivision 28‑J to recipients and payers of certain withholding payments

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.

Withholding payments covered
Item                          Provision         Subject matter
    1                         Section 12‑35     Payment to employee
    2                         Section 12‑40     Payment to company director
    3                         Section 12‑45     Payment to office holder
    4                         Section 12‑50     Return to work payment
    5                         Subdivision 12‑C  Retirement payments, eligible termination payments and annuities
    6                         Subdivision 12‑D  Benefit and compensation payments