Income Tax Assessment Act 1997
This Part and Part 3-3 apply to you as if you had received money or other property if it has been applied for your benefit (including by discharging all or part of a debt you owe) or as you direct. 103-10(2)
Those Parts apply to you as if you are entitled to receive money or other property:
(a) if you are entitled to have it so applied; or
(i) you will not receive it until a later time; or
(ii) the money is payable by instalments.
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