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Taxation (International and Other Provisions) Act 2010

Section 681AB: Transferor or associate becomes liable for payment other than rent

954.This section sets out the conditions for the Chapter to apply in a case involving a payment other than rent. It is based on section 779(2), (3), (13) and (14) of ICTA. It is very similar in structure to section 681AA. See the commentary on that section.

955.If, in a given case, the reader is satisfied that at least one of the conditions in section 681AA is not met and at least one of the conditions in this section is not met, the reader can conclude that, as this Chapter does not have effect, there is no need to read any further in it.

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