Income Tax Assessment Act 1997
CHAPTER 2
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LIABILITY RULES OF GENERAL APPLICATION
PART 2-40
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RULES AFFECTING EMPLOYEES AND OTHER TAXPAYERS RECEIVING PAYG WITHHOLDING PAYMENTS
Division 80
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General rules
Operative provisions
SECTION 80-20
Payments for your benefit or at your direction or request
80-20(1)
This section applies for the purposes of:
(a) determining whether Division 82 or 83 applies to a payment; and
(b) determining whether a payment mentioned in Division 82 or 83 is made to you, or received by you.
80-20(2)
A payment is treated as being made to you, or received by you, if it is made:
(a) for your benefit; or
(b) to another person or to an entity at your direction or request.
View history note
Hide history noteThis section applies for the purposes of:
(a) determining whether Division 82 or 83 applies to a payment; and
(b) determining whether a payment mentioned in Division 82 or 83 is made to you, or received by you.
80-20(2)
A payment is treated as being made to you, or received by you, if it is made:
(a) for your benefit; or
(b) to another person or to an entity at your direction or request.
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