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)
control a non‐fixed trust	has the meaning given by Subdivision 269 ‐ E.	Income Tax Assessment Act 1936
control tracing interest	:	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 317 Interpretation Income Tax Assessment Act 1936 - 353 Control tracing interest in a company Income Tax Assessment Act 1936 - 355 Control tracing interest in a CFT
controlled foreign trust	has the same meaning as in Part X.	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 102AAB Interpretation
convertible note	includes a note issued by a company that provides, whether in pursuance of or by virtue of a trust deed or otherwise:	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 82L Interpretation
corporate limited partnership	has the meaning given by section 94D.	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 6 Interpretation Income Tax Assessment Act 1936 - 94D Corporate limited partnerships
co‐operative housing society	means a society registered or incorporated as a co ‐ operative housing society or similar society under a law of a State or Territory.	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 202A Interpretation
creditable acquisition	has the meaning given by section 195 ‐ 1 of the GST Act.	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 6 Interpretation
currency exchange gain	, in relation to a company, in relation to a statutory accounting period, means a currency gain realised by the company in the statutory accounting period, to the extent to which it is attributable to currency exchange rate fluctuations.	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 317 Interpretation
currency exchange loss	, in relation to a company, in relation to a statutory accounting period, means a currency loss realised by the company in the statutory accounting period, to the extent to which it is attributable to currency exchange rate fluctuations.	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 317 Interpretation
current year	means the year of income for which the rebate is being calculated.	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 159ZR Interpretation
data processing device	means any article or material from which information is capable of being reproduced with or without the aid of any other article or device.	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 202A Interpretation
debenture	, in relation to a company, includes debenture stock, bonds, notes and any other securities of the company, whether constituting a charge on the assets of the company or not.	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 6 Interpretation
defactorelationship	means:	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 317 Interpretation Income Tax Assessment Act 1936 - 102AAB Interpretation
demerger allocation	means:	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 6 Interpretation
demerger dividend	means that part of a demerger allocation that is assessable as a dividend under subsection 44(1) or that would be so assessable apart from subsections 44(3) and (4).	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 44 Dividends Income Tax Assessment Act 1936 - 6 Interpretation
Deputy Commissioner	means a Deputy Commissioner of Taxation.	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 6 Interpretation
designated concession income	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
direct attribution account interest	has the meaning given by section 366.	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 317 Interpretation Income Tax Assessment Act 1936 - 366 Direct attribution account interest in a company
direct attribution interest	has the meaning given by section 356.	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 317 Interpretation Income Tax Assessment Act 1936 - 356 Direct attribution interest in a CFC or CFT
direct control interest	:	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 317 Interpretation Income Tax Assessment Act 1936 - 350 Direct control interest in a company