Income Tax Assessment Act 1997
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Hide history noteSECTION 832-25 Recipients and payers of a payment 832-25(1)
To the extent this Division applies to a payment only because of section 832-10 or 832-15 (a payment provision ), it applies as if:
(a) the entity that made the payment were the entity identified in the payment provision as the payer; and
(b) the recipient of the payment were the entity identified in the payment provision as the recipient.
832-25(2)
If a payment would, apart from this subsection, be made to 2 or more recipients, then this Division applies as if each part of the payment made to each such recipient were a separate payment.
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