#### 14‑50 Object of this Subdivision The object of this Subdivision is to put the parties to a \*Part VA investment with an accruing gain in a position similar to what would have been their position under Subdivision 12‑E (Payments where TFN or ABN not quoted) if the \*investment body had paid the gain in money to the \*investor at the end of the income year.

Previous section14‑15 Payer can recover amount paid to t14‑15 Payer can recover amount paid to the Commissioner Next section14‑55 Liability for TFN withholding tax14‑55 Liability for TFN withholding tax