Income Tax Assessment Act 1936
In this Division:
has the same meaning as in section 318 .
means a company, a partnership or a trust estate;
, in relation to a cancellation of shares to which this Division applies, means the period beginning when the holding company concerned became a holding company of the subsidiary concerned and ending at the time of the cancellation;
means stock, a bond or debenture, or any other document evidencing the indebtedness of a person, whether or not the debt is secured.
For the purposes of this Division, a company is:
(a) a subsidiary of another company; or
(b) the holding company of another company;
if the first-mentioned company is such for the purposes of the Corporations Act 2001 .
For the purposes of this Division, a reference to an interest in an entity is a reference to a legal or equitable interest in:
(a) if the entity is a company - shares in the company;
(b) if the entity is a partnership - capital or profits of the partnership;
(c) if the entity is a trust estate - corpus or income of the trust estate; or
(d) in any case - securities issued by the entity.
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