| abnormal trading |
has the meaning given by Subdivision 269B.
|
Income Tax Assessment Act 1936 |
|
| accounting period |
, in relation to company, means an used by the company in the accounts by reference to which it distributes dividends.
|
Income Tax Assessment Act 1936 |
Income Tax Assessment Act 1936 - 317 Interpretation
|
| accounting records |
includes:
(a) invoices, receipts, vouchers and other documents of prime entry; and
(b) any working papers and other documents that are necessary to explain the methods and calculations by which accounts are made up.
|
Income Tax Assessment Act 1936 |
Income Tax Assessment Act 1936 - 160ZZV Definitions
Income Tax Assessment Act 1936 - 317 Interpretation
|
| accounts |
has the same meaning as in Part X.
|
Income Tax Assessment Act 1936 |
Income Tax Assessment Act 1936 - 102AAB Interpretation
Income Tax Assessment Act 1936 - 317 Interpretation
|
| accrual amount |
has the meaning given by subsection 159GQB(1).
|
Income Tax Assessment Act 1936 |
Income Tax Assessment Act 1936 - 159GP Interpretation
Income Tax Assessment Act 1936 - 159GQB Accrual amount
|
| accrual period |
has the meaning given by section 159GQA.
|
Income Tax Assessment Act 1936 |
Income Tax Assessment Act 1936 - 159GP Interpretation
Income Tax Assessment Act 1936 - 159GQA Accrual period
|
| accrual year |
, in relation to the total arrears amount, means a year of income in which any part of the total arrears amount accrued.
|
Income Tax Assessment Act 1936 |
Income Tax Assessment Act 1936 - 159ZR Interpretation
|
| accruals tax law |
, in relation to a listed country, means a law of the listed country that is declared by regulations for the purposes of this definition to be an .
|
Income Tax Assessment Act 1936 |
Income Tax Assessment Act 1936 - 317 Interpretation
|
| accumulated net capital loss |
for a year of income (the
loss year
) means the amount (if any) by which the total of:
(a) the total of the overall capital losses for all classes of assessable income for the loss year; and |
Income Tax Assessment Act 1936 |
Income Tax Assessment Act 1936 - 124ZW Definitions
|
| active income test |
has the meaning given by section 432.
|
Income Tax Assessment Act 1936 |
Income Tax Assessment Act 1936 - 432 Active income test
Income Tax Assessment Act 1936 - 317 Interpretation
|
| actual transfer |
, in relation to property or services, means a transfer of the property or services other than a transfer that is taken to have been made because of subsection 102AAK(1), (2), (5), (6), (8), (10) or (11).
|
Income Tax Assessment Act 1936 |
Income Tax Assessment Act 1936 - 102AAB Interpretation
Income Tax Assessment Act 1936 - 102AAK Deemed transfers of property or services to trust estate
Income Tax Assessment Act 1936 - 343 Interpretation
|
| additional benefit |
, in relation to an amount of eligible relevant expenditure, means the , or the aggregate of the s, as the case may be, referred to in paragraph (1F)(b) in relation to that eligible relevant expenditure.
|
Income Tax Assessment Act 1936 |
Income Tax Assessment Act 1936 - 82KH Interpretation
|
| ADI |
is short for authorised deposittaking institution.
|
Banking Act 1959 |
Banking Act 1959 - 5 Interpretation
|
| adjusted assessable OB income |
has the meaning given by subsection 121EE(4).
|
Income Tax Assessment Act 1936 |
Income Tax Assessment Act 1936 - 121EE Definitions relating to assessable income of an OBU
Income Tax Assessment Act 1936 - 121C Interpretation
|
| adjusted Division 6 percentage |
, of an entity that is a beneficiary or trustee of a trust estate, means the entitys Division 6 percentage of the income of the trust estate calculated on the assumption that the amount of a capital gain or franked distribution to which any beneficiary or the trustee of the trust estate is specif |
Income Tax Assessment Act 1936 |
Income Tax Assessment Act 1936 - 95 Interpretation
|
| adjusted net income |
, in relation to a trust estate, has the meaning given by subsection 100AB(4).
|
Income Tax Assessment Act 1936 |
Income Tax Assessment Act 1936 - 100AB Adjusted Division 6 percentage exceeding benchmark percentage: present entitlement of exempt entity
Income Tax Assessment Act 1936 - 95 Interpretation
|
| adjusted tainted income |
has the meaning given by section 386.
|
Income Tax Assessment Act 1936 |
Income Tax Assessment Act 1936 - 317 Interpretation
Income Tax Assessment Act 1936 - 386 Adjusted tainted income
|
| adjusted total assessable income |
has the meaning given by subsection 121EE(5).
|
Income Tax Assessment Act 1936 |
Income Tax Assessment Act 1936 - 121EE Definitions relating to assessable income of an OBU
Income Tax Assessment Act 1936 - 121C Interpretation
|
| AFI subsidiary |
or
Australian financial institution subsidiary
has the meaning given by section 326.
|
Income Tax Assessment Act 1936 |
Income Tax Assessment Act 1936 - 317 Interpretation
Income Tax Assessment Act 1936 - 326 AFI subsidiary
|
| agreement |
means any , arrangement, understanding or scheme, whether formal or informal, whether express or implied and whether or not enforceable, or intended to be enforceable, by legal proceedings.
|
Income Tax Assessment Act 1936 |
Income Tax Assessment Act 1936 - 159GP Interpretation
Income Tax Assessment Act 1936 - 121F Interpretation
Income Tax Assessment Act 1936 - 102AA Interpretation
Income Tax Assessment Act 1936 - 82KH Interpretation
Income Tax Assessment Act 1936 - 82KZL Interpretation
|