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(c) (Repealed by No 53 of 2016)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


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