Income Tax Assessment Act 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX  

PART 4-5 - GENERAL  

Division 832 - Hybrid mismatch rules  

Subdivision 832-A - Preliminary  

Operative provisions

SECTION 832-10  

832-10   Entitlement to receive payment  

This Division applies as if an entity (the payer ) had made a payment to another entity (the recipient ) if the recipient is entitled to receive the payment from the payer, even if the payment is not required to be made until a later time.