Income Tax Assessment Act 1997

CHAPTER 6 - THE DICTIONARY  

PART 6-1 - CONCEPTS AND TOPICS  

Division 960 - General  

Subdivision 960-F - Distribution by corporate tax entities  

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(c) (Repealed by No 53 of 2016)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.