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Income Tax Assessment Act 1936

Submitted by Richard_Li on
Distinguished Terms in this instrument
Term(s) Definition Defined in Legislation See Section(s)
exclusiveOBdeduction

has the meaning given by subsection 121EF(3).

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
exempt public body

means:

Income Tax Assessment Act 1936 Income Tax Assessment Act 1936 - 159GE Interpretation
expected tax saving

, in relation to an amount of eligible relevant expenditure incurred by a taxpayer, means:

Income Tax Assessment Act 1936 Income Tax Assessment Act 1936 - 82KH Interpretation
factoring income

means income derived from carrying on a business of factoring.

Income Tax Assessment Act 1936 Income Tax Assessment Act 1936 - 317 Interpretation
family

has the meaning given by section 272 ‐ 95.

Income Tax Assessment Act 1936
family group

has the meaning given by section 272 ‐ 90.

Income Tax Assessment Act 1936
family trust

has the meaning given by section 272 ‐ 75.

Income Tax Assessment Act 1936
family trust distribution tax

has the meaning given by section 271 ‐ 10.

Income Tax Assessment Act 1936
family trust election

has the meaning given by section 272 ‐ 80.

Income Tax Assessment Act 1936
film

means an aggregate of images, or of images and sounds, embodied in any material.

Income Tax Assessment Act 1936 Income Tax Assessment Act 1936 - 82KH Interpretation
financial institution

means:

Income Tax Assessment Act 1936 Income Tax Assessment Act 1936 - 202A Interpretation
financial intermediary business

means:

Income Tax Assessment Act 1936 Income Tax Assessment Act 1936 - 317 Interpretation
first trading day price

, in relation to a listed share, means the price on the stock market operated by ASX Limited, as published by that company , at which the share was last traded on the trading day on which it was listed.

Income Tax Assessment Act 1936 Income Tax Assessment Act 1936 - 121AQ Other definitions
fixed entitlement

has the meaning given by Subdivision 272 ‐ A.

Income Tax Assessment Act 1936
fixed return security

means a qualifying security under which the amount or amounts payable are or consist of:

Income Tax Assessment Act 1936 Income Tax Assessment Act 1936 - 159GP Interpretation
fixed trust

has the meaning given by section 272 ‐ 65.

Income Tax Assessment Act 1936
foreign bank

means a non ‐ resident company that carries on a banking business.

Income Tax Assessment Act 1936 Income Tax Assessment Act 1936 - 128A Interpretation
Income Tax Assessment Act 1936 - 160ZZV Definitions
foreign entity participant

:

Income Tax Assessment Act 1936 Income Tax Assessment Act 1936 - 177A Interpretation
foreign exchange transaction

means a transaction by which different currencies are exchanged.

Income Tax Assessment Act 1936 Income Tax Assessment Act 1936 - 160ZZV Definitions
foreign loan

means a loan to a company raised outside Australia in a currency other than the currency of Australia .

Income Tax Assessment Act 1936 Income Tax Assessment Act 1936 - 82L Interpretation

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