Income Tax Assessment Act 1997
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View history noteChapter 4 inserted by No 162 of 2001.
Part 4-5 inserted by No 162 of 2001.
Div 832 inserted by No 84 of 2018, s 3 and Sch 1 item 1, effective 1 October 2018.
Subdiv 832-F inserted by No 84 of 2018, s 3 and Sch 1 item 1, effective 1 October 2018 and applicable to assessments for income years starting on or after 1 January 2019 (see s 832-10 of the Income Tax (Transitional Provisions) Act 1997 ).
SECTION 832-460 832-460 Exception where entity not a party to the structured arrangement
Section 832-455 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 832-470(3) does not apply.
S 832-460 inserted by No 84 of 2018, s 3 and Sch 1 item 1, effective 1 October 2018.
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