Document ID: chunk:federal_register_of_legislation:C2008A00032:clause:1_2:p4
Version: federal_register_of_legislation:C2008A00032
Segment Type: clause
Provision Reference: sch 1 cl 2 (pt 4/4)
Character Range: 28443–28898

income of an entity.

840‑820  Agency rules

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

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

Part 3—Consequential amendments

Income Tax Act 1986