Income Tax Assessment Act 1997
View history note
Hide history noteSECTION 832-385 832-385 Exception where entity not a party to the structured arrangement
Section 832-380 does not apply to an entity in respect of a payment if:
(a) the payment is made under a *structured arrangement to which the entity is not a *party; and
(b) subsection 832-395(3) does not apply.
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