Income Tax Assessment Act 1936

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

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Distinguished Terms in this instrument

Term(s)	Definition	Defined in Legislation	See Section(s)
breakdown in the marriage or relationship	of an individual: this occurs if the individual is living with another individual on a genuine domestic basis in a relationship as a couple (whether the individuals are the same sex or different sexes and whether legally married or not) and ceases to do so.	Income Tax Assessment Act 1936
BSWAT payment amount	means a payment amount paid to a person under the Business Services Wage Assessment Tool Payment Scheme Act 2015 .	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 159ZR Interpretation
buy‐back	has the meaning given by paragraph 159GZZZK(a).	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 159GZZZJ Interpretation Income Tax Assessment Act 1936 - 159GZZZK Explanation of terms
CFC	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 - 82L Interpretation Income Tax Assessment Act 1936 - 102AAB Interpretation
CFE	or controlled foreign entity has the meaning given by section 339.	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 317 Interpretation Income Tax Assessment Act 1936 - 339 Controlled foreign entity (CFE)
CFP	or controlled foreign partnership has the meaning given by section 341.	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 317 Interpretation Income Tax Assessment Act 1936 - 341 Controlled foreign partnership (CFP)
CFT	or controlled foreign trust has the meaning given by section 342.	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 317 Interpretation Income Tax Assessment Act 1936 - 342 Controlled foreign trust (CFT)
CGT roll‐over provisions	means former section 160ZZF and Divisions 5A, 5B, 7A and 17 of former Part IIIA of this Act or Divisions 122, 124 and 126, and section 118 ‐ 350, of the Income Tax Assessment Act 1997 .	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 317 Interpretation
Chief Executive Centrelink	means the Chief Executive Centrelink referred to in section 7.	Human Services (Centrelink) Act 1997	Human Services (Centrelink) Act 1997 - 3 Definitions Human Services (Centrelink) Act 1997 - 7 Chief Executive Centrelink
class	, in relation to assessable income, means a class specified in section 124ZY.	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 124ZW Definitions Income Tax Assessment Act 1936 - 124ZY Classes of assessable income
commencing day	has the meaning given by section 406.	Income Tax Assessment Act 1936
commencing day asset	has the meaning given by section 406.	Income Tax Assessment Act 1936
Commissioner	means the Commissioner of Taxation.	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 6 Interpretation
commodity	means any thing that is capable of delivery under an agreement for its delivery, but does not include an instrument creating or evidencing a chose in action.	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 317 Interpretation
commodity investment	means:	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 317 Interpretation
company title interest	, in relation to land, means a right of occupancy of the land, or of a building or part of a building erected on the land, arising by virtue of the holding of shares, or by virtue of a contract to purchase shares, in a company that owns the land or building.	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 317 Interpretation
consideration	includes a benefit of any kind.	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 121F Interpretation
constituent document	, in relation to a company, means the memorandum and articles of association of the company, or any rules or other document constituting the company or governing its activities.	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 6 Interpretation
consumable supplies	means property other than:	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 82KH Interpretation
control	means effectively control.	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 159GE Interpretation