Income Tax Assessment Act 1997
CHAPTER 4
-
INTERNATIONAL ASPECTS OF INCOME TAX
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.
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.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.