Document ID: chunk:federal_register_of_legislation:C2025C00029:section:2:p16
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 2 (pt 16/16)
Character Range: 7597297–7598097

to make) such payments to him or her were his or her employer; and
 (c) as if the withholding payments covered by subsection (3) that he or she receives (or is entitled to receive) were salary or wages.

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