INCOME TAX ASSESSMENT ACT 1936

PART III - LIABILITY TO TAXATION  

Division 6D - Provisions relating to certain closely held trusts  

Subdivision B - Interpretation  

SECTION 102UB   102UB   DEFINITIONS - GENERAL  


In this Division:

closely held trust
has the meaning given by subsection 102UC(1) .

correct TB statement
has the meaning given by section 102UG .

correct UB statement
(Repealed by No 143 of 2007 )

listed person
(Repealed by No 143 of 2007 )

present entitlement
has a meaning affected by section 102UJ .

tax offset
has the same meaning as in the Income Tax Assessment Act 1997 .

tax-preferred amount
has the meaning given by section 102UI .

TB statement period
has the meaning given by section 102UH .

trustee beneficiary
has the meaning given by section 102UD .

trustee beneficiary non-disclosure tax
means tax payable under paragraph 102UK(2)(a) or 102UM(2)(a) .

UB statement period
(Repealed by No 143 of 2007 )

ultimate beneficiary
(Repealed by No 143 of 2007 )

ultimate beneficiary non-disclosure tax
(Repealed by No 143 of 2007 )

untaxed part
, of a share of the net income of a closely held trust, has the meaning given by section 102UE .


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