Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1936 - SECT 139GH

Index of definitions

                   The following table lists the definitions in this Division and shows their location:

 

Definition

Provision

100% takeover

139GCB

Acquiring a share or right

139G

Approved stock exchange

139GD

Associate

139GE

Cessation time‑rights

139CB

Cessation time‑shares

139CA

Discount

139CC

Employee

139GA

Employee share scheme

139C

Employer

139GA

Exemption conditions

139CE

Financial assistance

139GG

Foreign service

139GBA

Holding company

139GC

Market value of a share or right

Subdivision F

Non‑discriminatory schemes

139GF

Permanent employee

139GB

Providing a share or right

139G

Qualified person

139FG

Qualifying shares and qualifying rights

139CD

Restructure

139GCC

Stapled entity

139GCD

Stapled security

139GCD

Subsidiary

139GCA


 



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