Income Tax Assessment Act 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX  

PART 4-5 - GENERAL  

Division 832 - Hybrid mismatch rules  

Subdivision 832-A - Preliminary  

Operative provisions

SECTION 832-15  

832-15   Entitlement to receive non-cash benefits  

This Division applies as if an entity (the payer ) had made a payment to another entity (the recipient ) if the recipient received a *non-cash benefit from the payer.