Income Tax Assessment Act 1936

Submitted by Richard_Li on Fri, 02/17/2023 - 00:42

Link

Distinguished Terms in this instrument

Term(s)	Definition	Defined in Legislation	See Section(s)
attributable income	, in relation to a trust estate, has the meaning given by section 102AAU.	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 317 Interpretation Income Tax Assessment Act 1936 - 82L Interpretation Income Tax Assessment Act 1936 - 102AAB Interpretation Income Tax Assessment Act 1936 - 102AAU Attributable income of a trust estate
attributable taxpayer	has the meaning given by section 102AAT.	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 317 Interpretation Income Tax Assessment Act 1936 - 102AAB Interpretation Income Tax Assessment Act 1936 - 102AAT Accruals system of taxationâattributable taxpayer
attribution account entity	has the meaning given by section 363.	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 317 Interpretation Income Tax Assessment Act 1936 - 363 Attribution account entity
attribution account payment	has the same meaning as in Part X.	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 317 Interpretation Income Tax Assessment Act 1936 - 102AAB Interpretation
attribution credit	has the meaning given by section 371.	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 317 Interpretation Income Tax Assessment Act 1936 - 371 Attribution credit
attribution debit	has the same meaning as in Part X.	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 317 Interpretation Income Tax Assessment Act 1936 - 102AAB Interpretation
attribution managed investment trust	: see AMIT .	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 6 Interpretation
attribution percentage	has the meaning given by section 362.	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 317 Interpretation Income Tax Assessment Act 1936 - 362 Attribution percentage of an attributable taxpayer
attribution tracing interest	:	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 317 Interpretation Income Tax Assessment Act 1936 - 358 Attribution tracing interest in a CFC Income Tax Assessment Act 1936 - 360 Attribution tracing interest in a CFT
Australian 1% entity	, in relation to a company or trust, means an Australian entity whose associate ‐ inclusive control interest in the company or trust is at least 1%.	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 317 Interpretation
Australian branch	, in relation to a foreign bank, means a permanent establishment in Australia through which the bank carries on banking business.	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 160ZZV Definitions
Australian customer	, of a foreign entity, means another entity who:	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 177A Interpretation
Australian entity	has the same meaning as in Part X.	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 317 Interpretation Income Tax Assessment Act 1936 - 177A Interpretation Income Tax Assessment Act 1936 - 102AAB Interpretation
Australian partnership	has the meaning given by section 337.	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 317 Interpretation Income Tax Assessment Act 1936 - 337 Australian partnership
Australian tax	means income tax or withholding tax.	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 317 Interpretation
Australian thing	has the meaning given by subsection 121DA(5).	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 121C Interpretation Income Tax Assessment Act 1936 - 121DA Meaning of expressions relevant to investment activity
Australian trust	has the same meaning as in Part X.	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 317 Interpretation Income Tax Assessment Act 1936 - 102AAB Interpretation
average Australian asset percentage	has the meaning given by subsection 121DA(2).	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 121C Interpretation Income Tax Assessment Act 1936 - 121DA Meaning of expressions relevant to investment activity
benefit	, in Division 270, has the meaning given by section 270 ‐ 20.	Income Tax Assessment Act 1936
borrow	includes raise finance by the issue of a security.	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 121C Interpretation Income Tax Assessment Act 1936 - 128AE Interpretation provisions relating to offshore banking units