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Taxation (International and Other Provisions) Act 2010 section 259BB
Meaning of "payment", "quasi-payment", "payer", "payee" etc
Section 259BB defines the key terms used throughout Part 6A of the Act, including "payment", "quasi-payment", "payer", "payee" and related concepts such as "relevant deduction", "payment period", "payer jurisdiction" and "payee jurisdiction".
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