Income Tax Assessment Act 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX  

PART 4-5 - GENERAL  

Division 840 - Withholding taxes  

Subdivision 840-M - Managed investment trust withholding tax  

Operative provisions

SECTION 840-820   Agency rules  

840-820(1)  
This section applies to:

(a) a payment (the first payment ) made to a * custodian in the capacity as * agent for another entity; and

(b) another payment made by the custodian to the extent that it is reasonably attributable to the first payment.

840-820(2)  
This Subdivision has effect as if the * custodian were not an * agent in relation to the payments.