CTHIn ForceAct
Income Tax Assessment Act 1997
34‑7 This Division applies to employers 34‑7 This Division applies to employers and others
Start here
Get a plain-English read of 34‑7 This Division applies to employers
Turn the raw legal text into a practical explanation grounded in Income Tax Assessment Act 1997.
34‑7 This Division applies to employers and others
If an entity is not an employer, but pays (or is liable to pay) *withholding payments covered by subsection 34‑5(3), this Division applies to the entity as if: (a) it were an employer; and (b) an individual to whom the entity pays (or is liable to pay) such withholding payments were the entity’s employee.