Related Commentary  

13(1)  The person liable for any tax on employment income under this Part is the taxable person mentioned in subsection (2) or (3).

This is subject to subsection (4).

13(2)  If the tax is on general earnings, “the taxable person”  is the person to whose employment the earnings relate.

13(3)  If the tax is on specific employment income, “the taxable person”  is the person in relation to whom the income is, by virtue of Part 6, 7 or 7A or any other enactment, to count as employment income.

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.