Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 832.190

    Sections   832 - 180 and 832 - 185 do not apply to an entity in respect of a payment if:

  (a)   the payment is made under a * structured arrangement to which the entity is not a * party; and

  (b)   subsection   832 - 200(3) does not apply.