Income Tax Assessment Act 1997
CHAPTER 4
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INTERNATIONAL ASPECTS OF INCOME TAX
PART 4-5
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GENERAL
Division 840
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Withholding taxes
Subdivision 840-M
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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.
View history note
Hide history noteSECTION 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.
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