A T O home
Legal Database
Search   
for 
 
Access the database 
Browse database
Searches  
View last document
Quick access 
View legislation
View a document
Email Cross Reference Material Previous/Next Section Contents Previous/Next Result
Printable version
Printable
version

INCOME TAX ASSESSMENT ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-40 - RULES AFFECTING EMPLOYEES AND OTHER TAXPAYERS RECEIVING PAYG WITHHOLDING PAYMENTS    View history reference

Division 80 - General rules    View history reference

Operative provisions  

SECTION 80-20  Payments for your benefit or at your direction or request  

 View history reference

80-20(1)  

This section applies for the purposes of:


(a) determining whether Division 82 or 83 applies to a payment; and


(b) determining whether a payment mentioned in Division 82 or 83 is made to you, or received by you.

80-20(2)  

A payment is treated as being made to you, or received by you, if it is made:


(a) for your benefit; or


(b) to another person or to an entity at your direction or request.


 



This information is provided by CCH Australia Limited. View the disclaimer and notice of copyright.
Top of page
More information on page