INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VI - COLLECTION AND RECOVERY OF TAX  

Division 1AA - Reportable payments system (RPS)  

Subdivision B - Interpretation  

SECTION 220AD  

220AD   MONEY NOT ACTUALLY PAID TO A PERSON  
For the purposes of this Division, if money is not actually paid to a person but is reinvested, accumulated, capitalised or otherwise dealt with on behalf of the person, or as the person directs, the money is taken to be paid to the person when it is so reinvested, accumulated, capitalised or otherwise dealt with.