Income Tax Assessment Act 1997
CHAPTER 6
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THE DICTIONARY
PART 6-1
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CONCEPTS AND TOPICS
Division 960
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General
Subdivision 960-F
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Distribution by corporate tax entities
An entity is a corporate tax entity at a particular time if:
(a) the entity is a company at that time; or
(b) the entity is a *corporate limited partnership in relation to the income year in which that time occurs; or
(c) (Repealed by No 53 of 2016)
(d) the entity is a *public trading trust in relation to the income year in which that time occurs.
SECTION 960-115
960-115
Meaning of
corporate tax entity
An entity is a corporate tax entity at a particular time if:
(a) the entity is a company at that time; or
(b) the entity is a *corporate limited partnership in relation to the income year in which that time occurs; or
(c) (Repealed by No 53 of 2016)
(d) the entity is a *public trading trust in relation to the income year in which that time occurs.
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