Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 103.10

  (1)   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.

  (2)   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.