INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
In this Division:
actual consideration
has the meaning given by section
160ZZPZO
.
asset
has the same meaning as in Division 17A.
CGT retirement exemption limit
has the meaning given by section
160ZZPZN
.
controlling individual
has the meaning given by section
160ZZPZP
.
ETP
means an eligible termination payment within the meaning of section
27A
.
pattern of distributions test
has the meaning given by subsection
160ZZPZQ(1)
.
public company
has the same meaning as in Division 17A.
publicly traded unit trust
has the same meaning as in Division 17A.
test year
has the meaning given by subsection
160ZZPZQ(2)
.
trust
has the same meaning as in Division 17A.
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