Income Tax Assessment Act 1936

PART III - LIABILITY TO TAXATION  

Division 16K - Effect of buy-backs of shares  

Subdivision A - Interpretation  

SECTION 159GZZZJ   159GZZZJ   INTERPRETATION  

In this Division:

buy-back
has the meaning given by paragraph 159GZZZK(a) .

off-market purchase
has the meaning given by paragraph 159GZZZK(d) .

on-market purchase
has the meaning given by paragraph 159GZZZK(c) .

purchase price
has the meaning given by section 159GZZZM .

seller
has the meaning given by paragraph 159GZZZK(b) .