28‑185 Application of Subdivision 28‑J t28‑185 Application of Subdivision 28‑J to recipients and payers of certain withholding payments

#### 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. ```html <table cellspacing="0" cellpadding="0" style="margin-left:0.05pt; border-collapse:collapse"><thead><tr><td colspan="5" style="width:344.8pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="TableHeading"><span>Withholding payments covered</span></p></td></tr><tr><td style="width:24.7pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Item</span></p></td><td colspan="2" style="width:81.45pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Provision</span></p></td><td colspan="2" style="width:217.25pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Subject matter</span></p></td></tr></thead><tbody><tr><td style="width:24.7pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>1</span></p></td><td colspan="2" style="width:81.45pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>Section</span><span> </span><span>12</span><span>‑</span><span>35</span></p></td><td colspan="2" style="width:217.25pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>Payment to employee</span></p></td></tr><tr><td style="width:24.7pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>2</span></p></td><td colspan="2" style="width:81.45pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>Section</span><span> </span><span>12</span><span>‑</span><span>40</span></p></td><td colspan="2" style="width:217.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>Payment to company director</span></p></td></tr><tr><td style="width:24.7pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>3</span></p></td><td colspan="2" style="width:81.45pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>Section</span><span> </span><span>12</span><span>‑</span><span>45</span></p></td><td colspan="2" style="width:217.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>Payment to office holder</span></p></td></tr><tr><td colspan="2" style="width:25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>3A</span></p></td><td style="width:81.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>Section</span><span> </span><span>12</span><span>‑</span><span>47</span></p></td><td style="width:216.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>Payment to </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>religious practitioner</span></p></td><td style="border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; vertical-align:top"></td></tr><tr><td style="width:24.7pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>4</span></p></td><td colspan="2" style="width:81.45pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>Section</span><span> </span><span>12</span><span>‑</span><span>50</span></p></td><td colspan="2" style="width:217.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>Return to work payment</span></p></td></tr><tr><td style="width:24.7pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>5</span></p></td><td colspan="2" style="width:81.45pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>Subdivision</span><span> </span><span>12</span><span>‑</span><span>C</span></p></td><td colspan="2" style="width:217.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>Payments for retirement or because of termination of employment</span></p></td></tr><tr><td style="width:24.7pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>6</span></p></td><td colspan="2" style="width:81.45pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>Subdivision</span><span> </span><span>12</span><span>‑</span><span>D</span></p></td><td colspan="2" style="width:217.25pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>Benefit and compensation payments</span></p></td></tr><tr style="height:0pt"><td style="width:35.4pt"></td><td style="width:0.3pt"></td><td style="width:91.85pt"></td><td style="width:226.8pt"></td><td style="width:1.15pt"></td></tr></tbody></table> ```