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No. Subsection 221C(1A) of the Income Tax Assessment Act 1936 is specific in stating that it is the employer's obligation to make tax instalment deductions. "Employer" is defined in subsection 221A(1).

Paragraph 10 of the Income Tax Ruling IT 2576 recognises that in many instances arrangements exist for a person to make tax instalment deductions on behalf of an employer. However, it is the employer, and not the person, who is obliged to make the deductions. Example: ABC Advertising Co (ABC) engages the services of a model from XYZ Modelling Agency (XYZ). ABC has a contract with XYZ where ABC agrees to pay the gross salary or wages of the talent to XYZ and XYZ agrees to make tax instalment deductions from these payments on behalf of ABC. The obligation to make deductions remains with ABC as it is the employer.