INCOME TAX ASSESSMENT ACT 1997 - SECT 840.820 Agency rules

INCOME TAX ASSESSMENT ACT 1997 - SECT 840.820

  (1)   This section applies to:

  (a)   a payment (the first payment ) made to a * custodian in the capacity as * agent for another entity; and

  (b)   another payment made by the custodian to the extent that it is reasonably attributable to the first payment.

  (2)   This Subdivision has effect as if the * custodian were not an * agent in relation to the payments.