INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIA - CAPITAL GAINS AND CAPITAL LOSSES  

Division 19B - Share value shifting arrangements  

SECTION 160ZZRK   160ZZRK   LIST OF DEFINITIONS  
The following is a list of expressions defined for the purposes of this Division and their location:


arrangement . subsection 160ZZRM(3)
associate . subsection 160ZZRN(2)
controller . subsection 160ZZRN(1)
decreased value share . paragraph 160ZZRM(1)(b)
different person share . paragraph 160ZZRQ(2)(a)
entity . subsection 160ZZRN(2)
group . subsection 160ZZRN(2)
increase . subparagraph 160ZZRM(1)(c)(ii)
increased value share . paragraph 160ZZRM(1)(c)
material decrease . subsection 160ZZRO(1)
material increase . subsection 160ZZRO(2)
post-CGT share . subsection 160ZZRM(6)
pre-CGT share . subsection 160ZZRM(5)
same person share . paragraph 160ZZRQ(6)(b)
share . subsection 160ZZRM(4)
share value shift . subsection 160ZZRM(1)
total market value increase . subsection 160ZZRO(3).


View surrounding sectionsView surrounding sectionsBack to top


This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.