INCOME TAX ASSESSMENT ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-40 - RULES AFFECTING EMPLOYEES AND OTHER TAXPAYERS RECEIVING PAYG WITHHOLDING PAYMENTS  

Division 80 - General rules  

Operative provisions  

SECTION 80-20   Payments for your benefit or at your direction or request  

80-20(1)  
This section applies for the purposes of:


(a) determining whether Division 82 or 83 applies to a payment; and


(b) determining whether a payment mentioned in Division 82 or 83 is made to you, or received by you.

80-20(2)  
A payment is treated as being made to you, or received by you, if it is made:


(a) for your benefit; or


(b) to another person or to an entity at your direction or request.


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