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 832-25   Recipients and payers of a payment  

832-25(1)    
To the extent this Division applies to a payment only because of section 832-10 or 832-15 (a payment provision ), it applies as if:

(a) the entity that made the payment were the entity identified in the payment provision as the payer; and

(b) the recipient of the payment were the entity identified in the payment provision as the recipient.

832-25(2)    
If a payment would, apart from this subsection, be made to 2 or more recipients, then this Division applies as if each part of the payment made to each such recipient were a separate payment.