Commonwealth Consolidated Acts Commonwealth Consolidated ActsFor the purposes of this Division, a person (the provider ) is taken to provide a * financial benefit to a person (the recipient ) in relation to a * tax preferred use of an asset whether the financial benefit is provided to the recipient:
(a) directly; or
(b) indirectly (including indirectly through an entity that is not a * connected entity of the recipient and is not a connected entity of the provider).