INCOME TAX ASSESSMENT ACT 1997 - SECT 250.90 Financial benefit provided directly or indirectly

INCOME TAX ASSESSMENT ACT 1997 - SECT 250.90

    For the purposes of this Division, a person (the provider ) is taken to provide a * financial benefit to a person (the recipient ) in relation to a * tax preferred use of an asset whether the financial benefit is provided to the recipient:

  (a)   directly; or

  (b)   indirectly (including indirectly through an entity that is not a * connected entity of the recipient and is not a connected entity of the provider).