Commentary on Sections Overview Overview Section 202: Election, in guarantee case, to pay tax rather than make balancing payments
405.This section allows the disadvantaged person in a guarantee case to elect to pay the tax of the advantaged person rather than to make a balancing payment within section 198. It is based on paragraphs 7B(2) and (4) and 7D(2) and (4) of Schedule 28AA to ICTA.