Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1936 - SECT 109ZD

Defined terms

                   In this Division:

"amalgamated loan" has the meaning given by subsection 109E(3).

"arrangement" has the meaning given by section 995-1 of the Income Tax Assessment Act 1997 .

"associate" has the meaning given by section 318.

"benchmark franking percentage" has the same meaning as in the Income Tax Assessment Act 1997 .

"benchmark interest rate" for a year of income has the meaning given by subsection 109N(2).

"deficit" has the same meaning as in the Income Tax Assessment Act 1997 .

"distributable surplus" of a company for a year of income has the meaning given by subsection 109Y(2).

"entity" has the meaning given by section 960-100 of the Income Tax Assessment Act 1997 .

"family law obligation" means an order, agreement or award mentioned in paragraph 126-5(1)(a), (b), (d), (e) or (f) of the Income Tax Assessment Act 1997 .

"forgive" a debt has the meaning given by section 109F.

"franking account" has the same meaning as in the Income Tax Assessment Act 1997 .

"franking percentage" has the same meaning as in the Income Tax Assessment Act 1997 .

"franking period" has the same meaning as in the Income Tax Assessment Act 1997 .

"guarantee" , in relation to a loan, includes providing security for the loan.

"loan" has the meaning given by subsection 109D(3).

"lodgment day" for a private company's year of income has the meaning given by subsection 109D(6).

"payment" has the meaning given by subsection 109C(3) and section 109CA.

"unfrankable" has the same meaning as in the Income Tax Assessment Act 1997 .



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