Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 832.295

    Sections   832 - 285 and 832 - 290 do 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 - 305(3) does not apply.