Taxation Laws Amendment Act (No. 3) 1993 (118 of 1993)

Part 13   DEFERRAL OF INITIAL PAYMENTS OF COMPANY TAX FOR 1993-94

Division 1   Interpretation

167   Interpretation

In this Part:

"Assessment Act" means the Income Tax Assessment Act 1936;

"company" has the same meaning as in Part IIIAA of the Assessment Act;

"FDT reduction provision" means section 173 of this Act;

"franking deficit tax" has the same meaning as in Part IIIAA of the Assessment Act;

"franking year" has the same meaning as in Part IIIAA of the Assessment Act;

"initial payment of tax" has the same meaning as in Division 1B of Part VI of the Assessment Act;

"IP offset provision" means section 169 of this Act;

"paragraph 221AQ(1)(a) notice" means a notice under paragraph 221AQ(1)(a) of the Assessment Act;

"relevant entity" has the same meaning as in Division 1B of Part VI of the

Assessment Act.