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Taxation Administration Act 1953
14‑1 Object of this Subdivision14‑1 Object of this Subdivision
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14‑1 Object of this Subdivision
The object of this Subdivision is: (a) to put entities that provide *non‑cash benefits, and entities that receive them, in a position similar to their position under Division 12 if payments of money had been made instead of the non‑cash benefits being provided; and (b) in that way, to prevent entities from avoiding their obligations under Division 12 by providing non‑cash benefits.