Document ID: chunk:federal_register_of_legislation:C2010C00715:clause:1_63
Version: federal_register_of_legislation:C2010C00715
Segment Type: clause
Provision Reference: sch 1 cl 63
Character Range: 193390–194479

63  After section 111‑15
Insert:

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
    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 12‑55  Voluntary agreement to withhold
    5                         Section 12‑60  Payment under labour hire arrangement, or specified by regulations