#### 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.

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Section 34‑7 This Division applies to employers - Income Tax Assessment Act 1997 - 34‑7 This Division applies to employers and others — Zoe