Income Tax Act 2007 section 614ZA

Overview of Part

Section 614ZA provides an overview of Part 11ZA, explaining that it governs how the Income Tax Acts apply to manufactured payment relationships and to payments that represent dividends or interest.

• Part 11ZA deals with the income tax treatment of manufactured payment relationships
• It also covers payments that are representative of dividends
• It equally covers payments that are representative of interest
• The section serves as a signpost to the detailed rules contained in the rest of Part 11ZA