directly or indirectly |
has a meaning affected by sections 272 ‐ 25 and 272 ‐ 30.
|
Income Tax Assessment Act 1936 |
|
discretionary trust |
means a trust where:
|
Income Tax Assessment Act 1936 |
Income Tax Assessment Act 1936 - 317 Interpretation
|
discretionary trust estate |
means a trust estate where:
|
Income Tax Assessment Act 1936 |
Income Tax Assessment Act 1936 - 102AAB Interpretation
|
disposal |
of an asset includes:
|
Income Tax Assessment Act 1936 |
Income Tax Assessment Act 1936 - 317 Interpretation
Income Tax Assessment Act 1936 - 383 Basic assumptions
Income Tax Assessment Act 1936 - 159GZZZC Interpretationâgeneral
|
distant accrual year |
means an accrual year that is not a recent accrual year.
|
Income Tax Assessment Act 1936 |
Income Tax Assessment Act 1936 - 159ZR Interpretation
|
distributable profits |
, in relation to a company, means the amount, whether of an income or capital nature, that, having regard to the accounts of the company and such other matters as may reasonably be regarded as relevant, constitutes profits of the company that would be available for distribution by the company by |
Income Tax Assessment Act 1936 |
Income Tax Assessment Act 1936 - 317 Interpretation
|
distribute |
income or capital has a meaning affected by sections 272 ‐ 45, 272 ‐ 50, 272 ‐ 55 and 272 ‐ 60.
|
Income Tax Assessment Act 1936 |
|
diverted income |
, in relation to a taxpayer, means all the amounts that are included under this Division in the diverted income of the taxpayer.
|
Income Tax Assessment Act 1936 |
Income Tax Assessment Act 1936 - 121F Interpretation
|
diverted trust income |
, in relation to a trustee of a trust estate, means all the amounts that are included under this Division in the diverted trust income of the trust estate.
|
Income Tax Assessment Act 1936 |
Income Tax Assessment Act 1936 - 121F Interpretation
|
dividend |
:
|
Income Tax Assessment Act 1936 |
Income Tax Assessment Act 1936 - 6 Interpretation
Income Tax Assessment Act 1936 - 128A Interpretation
|
Division10, 10AA or 10A property |
means property in relation to which there has been incurred:
|
Income Tax Assessment Act 1936 |
Income Tax Assessment Act 1936 - 159GE Interpretation
|
Division10AAA property |
means property in relation to which there has been incurred capital expenditure to which the former Division 10AAA of this Part applies or transport capital expenditure within the meaning of the former Subdivision 330 ‐ H, or section 40 ‐ 865 of the Income Tax Assessment Act 1997 .
|
Income Tax Assessment Act 1936 |
Income Tax Assessment Act 1936 - 159GE Interpretation
|
Division10C or 10D property |
means property in relation to which there has been incurred qualifying expenditure within the meaning of the former Division 10C or 10D or for which there is a pool of construction expenditure within the meaning of Division 43 of the Income Tax Assessment Act 1997 .
|
Income Tax Assessment Act 1936 |
Income Tax Assessment Act 1936 - 159GE Interpretation
|
Division230 financial arrangement |
has the same meaning as in the Income Tax Assessment Act 1997 .
|
Income Tax Assessment Act 1936 |
Income Tax Assessment Act 1936 - 6 Interpretation
|
Division6 percentage |
:
|
Income Tax Assessment Act 1936 |
Income Tax Assessment Act 1936 - 95 Interpretation
|
DPT base amount |
has the meaning given by subsection 177P(2).
|
Income Tax Assessment Act 1936 |
Income Tax Assessment Act 1936 - 177A Interpretation
Income Tax Assessment Act 1936 - 177P Diverted profits taxâliability
|
DPT provisions |
means sections 177H, 177J, 177K, 177L, 177M, 177N, 177P, 177Q and 177R.
|
Income Tax Assessment Act 1936 |
Income Tax Assessment Act 1936 - 177A Interpretation
|
DPT tax benefit |
has the meaning given by subsection 177J(1).
|
Income Tax Assessment Act 1936 |
Income Tax Assessment Act 1936 - 177A Interpretation
Income Tax Assessment Act 1936 - 177J Diverted profits taxâapplication
|
dual resident investment company |
has the meaning given by section 6F.
|
Income Tax Assessment Act 1936 |
Income Tax Assessment Act 1936 - 6 Interpretation
Income Tax Assessment Act 1936 - 6F Dual resident investment company
|
effective life |
, in relation to an item of eligible property at a particular time, means the period (if any) that the Commissioner estimates will be, or would be, at that time the effective life of the property after that time assuming that it is or would be maintained in reasonably good order and condition. |
Income Tax Assessment Act 1936 |
Income Tax Assessment Act 1936 - 159GE Interpretation
|