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INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS  

Division 103 - General rules  

Operative provisions  

SECTION 103-10  Entitlement to receive money or property  

103-10(1)  

 ITAA 36
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)  

 ITAA 36
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


(b) if:


(i) you will not receive it until a later time; or

(ii) the money is payable by instalments.


 



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