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INCOME TAX ASSESSMENT ACT 1936 - SECT 109ZD Defined terms

INCOME TAX ASSESSMENT ACT 1936 - SECT 109ZD

Defined terms

    In this Division:

"amalgamated loan" has the meaning given by subsection   109E(3).

"arrangement" has the meaning given by section   995 - 1 of the Income Tax Assessment Act 1997 .

"associate" has the meaning given by section   318.

"benchmark franking percentage" has the same meaning as in the Income Tax Assessment Act 1997 .

"benchmark interest rate" for a year of income has the meaning given by subsection   109N(2).

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

"distributable surplus" of a company for a year of income has the meaning given by subsection   109Y(2).

"entity" has the meaning given by section   960 - 100 of the Income Tax Assessment Act 1997 .

"family law obligation" means an order, agreement or award mentioned in paragraph   126 - 5(1)(a), (b), (d), (e) or (f) of the Income Tax Assessment Act 1997 .

"forgive" a debt has the meaning given by section   109F.

"franking account" has the same meaning as in the Income Tax Assessment Act 1997 .

"franking percentage" has the same meaning as in the Income Tax Assessment Act 1997 .

"franking period" has the same meaning as in the Income Tax Assessment Act 1997 .

"guarantee" , in relation to a loan, includes providing security for the loan.

"loan" has the meaning given by subsection   109D(3).

"lodgment day" for a private company's year of income has the meaning given by subsection   109D(6).

"payment" has the meaning given by subsection   109C(3) and section   109CA.

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

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