A New Tax System (Goods and Services Tax) Act 1999
111‑30 Reimbursements etc. of former or 111‑30 Reimbursements etc. of former or future employees etc.
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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.