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

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Term(s)	Definition	Defined in Legislation	See Section(s)
eligible capital expenditure	, in relation to an item of eligible capital expenditure property, means expenditure by reason of which the item of property is eligible capital expenditure property.	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 159GE Interpretation
eligible capital expenditure property	means Division 10, 10AA or 10A property, Division 10AAA property, Division 10C or 10D property or eligible spectrum licences.	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 159GE Interpretation
eligible contract	means:	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 121C Interpretation
eligible 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
eligible finance share	has the meaning given by section 327.	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 317 Interpretation Income Tax Assessment Act 1936 - 327 Eligible finance shares
eligible finance share dividend	means a dividend in respect of an eligible finance share.	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 317 Interpretation
eligible lump sum	, in relation to a year of income, means a lump sum payment of eligible income received on or after 1 July 1986 that is included in the assessable income of the year of income and accrued, in whole or in part, in an earlier year or years of income.	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 159ZR Interpretation
eligible property	means:	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 159GE Interpretation
eligible provision or reserve	means:	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 317 Interpretation
eligible real property	, means eligible property that is:	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 159GE Interpretation
eligible return	has the meaning given by subsection ( 3).	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 159GP Interpretation
eligible service period	, in relation to an amount of expenditure incurred under an agreement, means the period from the beginning of:	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 82KZL Interpretation
eligible taxable income	has the meaning given by section 102AD.	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 6 Interpretation Income Tax Assessment Act 1936 - 102AD Taxable income to which Division applies
eligible transferor	has the meaning given by sections 347 and 348.	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 317 Interpretation Income Tax Assessment Act 1936 - 347 Eligible transferor in relation to a discretionary trust
enterprise	means a business or other industrial or commercial undertaking.	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 128A Interpretation
entitled to acquire	has the meaning given by section 322.	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 317 Interpretation Income Tax Assessment Act 1936 - 322 Meaning of entitled to acquire
entity	means any of the following:	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 317 Interpretation Income Tax Assessment Act 1936 - 128A Interpretation Income Tax Assessment Act 1936 - 159GZZZC Interpretationâgeneral Income Tax Assessment Act 1936 - 177A Interpretation Income Tax Assessment Act 1936 - 202A Interpretation Income Tax Assessment Act 1936 - 102AAB Interpretation
excepted trust	has the meaning given by section 272 ‐ 100.	Income Tax Assessment Act 1936
excluded rent	means rent worked out by reference to the profits or receipts of an entity that uses any of the relevant land under an arrangement that is designed to result in the transfer of all, or substantially all, of what would otherwise be the profits of the entity to another party to the arrangement.	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 102M Interpretation
exclusive non‐OB deduction	has the meaning given by subsection 121EF(6).	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 121C Interpretation Income Tax Assessment Act 1936 - 121EF Definitions relating to allowable deductions of an OBU