INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
In this Division, unless the contrary intention appears:
'asset'
means any form of property and includes:
(a) an option, a debt, a chose in action, any other right, goodwill and any other form of incorporeal property; and
(b) any form of property created or constructed;
'associate'
has the same meaning as in Division 16F, except that the references in section 159GZC to 15% shall be read as references to 50%;
'capital entitlement factor'
has the meaning given by section 159GZZ;
'foreign controller'
has the meaning given by section 159GZZA;
'interest'
means interest within the meaning of subsection 128A(1AB);
View history note
Hide history note'scheme'
has the same meaning as in Division 16F.
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