Section 351 — Social Security Act 2018: Status of amount for income tax paid by MSD

351 Status of amount for income tax paid by MSD An amount for income tax paid by MSD to the Commissioner under section 350(2) must,— (a) for the purposes of this Act, be considered to be a payment of a benefit, within the meaning of that term in Schedule 2 , made on account of, and received by, the person; and (b) for the purposes of— (i) the Income Tax Act 1976, be considered to be assessable income of the person; or (ii) the Income Tax Act 1994 , be considered to be gross income of the person; or (iii) the Income Tax Act 2004 , be considered to be income of the person; or (iv) the Income Tax Act 2007 , be considered to be income of the person. Compare: 1964 No 136 s 83A(4)