Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS  

Division 103 - General rules  

Operative provisions  

SECTION 103-15  

103-15   Requirement to pay money or give property  
This Part and Part 3-3 apply to you as if you are required to pay money or give other property even if:

(a) you do not have to pay or give it until a later time; or

(b) the money is payable by instalments.