Commonwealth Consolidated Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

INCOME TAX ASSESSMENT ACT 1997 - SECT 832.295

Exception where entity not a party to the structured arrangement

                   Sections 832- 285 and 832-290 do not apply to an entity in respect of a payment if:

                     (a)  the payment is made under a * structured arrangement to which the entity is not a * party; and

                     (b)  subsection 832-305(3) does not apply.



AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback