Document ID: chunk:federal_register_of_legislation:C2008A00032:clause:1_3:p4
Version: federal_register_of_legislation:C2008A00032
Segment Type: clause
Provision Reference: sch 1 cl 3 (pt 4/4)
Character Range: 20766–21311

rules

 (1) This section applies to:
 (a) a payment (the first payment) made to an entity (the first entity) in the capacity as *agent for another entity; and
 (b) another payment made by the first entity to the extent that it is reasonably attributable to the first payment.

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

Note: As a result of subsection (2), an agent may be required to withhold amounts under this Subdivision.

Part 2—Amendment of the Income Tax Assessment Act 1997