Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 832.25

Recipients and payers of a payment

  (1)   To the extent this Division applies to a payment only because of section   832 - 10 or 832 - 15 (a payment provision ), it applies as if:

  (a)   the entity that made the payment were the entity identified in the payment provision as the payer; and

  (b)   the recipient of the payment were the entity identified in the payment provision as the recipient.

  (2)   If a payment would, apart from this subsection, be made to 2 or more recipients, then this Division applies as if each part of the payment made to each such recipient were a separate payment.


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