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INCOME TAX ASSESSMENT ACT 1936 - SECT 102UB Definitions--general

INCOME TAX ASSESSMENT ACT 1936 - SECT 102UB

Definitions--general

    In this Division:

"closely held trust" has the meaning given by subsection   102UC(1).

"correct TB statement" has the meaning given by section   102UG.

"present entitlement" has a meaning affected by section   102UJ.

"tax offset" has the same meaning as in the Income Tax Assessment Act 1997 .

"tax" - preferred amount has the meaning given by section   102UI.

"TB statement period" has the meaning given by section   102UH.

"trustee beneficiary" has the meaning given by section   102UD.

"trustee beneficiary non" - disclosure tax means tax payable under paragraph   102UK(2)(a) or 102UM(2)(a).

"untaxed part" , of a share of the net income of a closely held trust, has the meaning given by section   102UE.

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