INCOME TAX ASSESSMENT ACT 1997 - SECT 960.115 Meaning of corporate tax entity

INCOME TAX ASSESSMENT ACT 1997 - SECT 960.115

    An entity is a corporate tax entity at a particular time if:

  (a)   the entity is a company at that time; or

  (b)   the entity is a * corporate limited partnership in relation to the income year in which that time occurs; or

  (d)   the entity is a * public trading trust in relation to the income year in which that time occurs.