Income Tax Assessment Act 1936 (Archive)
View history note
Hide history noteIn this Division:
"associate"
has the same meaning as in section
54AA
;
(Repealed by No 121 of 1997)
"entity"
means any of the following:
(a) a company;
(b) a partnership;
(c) a person in the capacity of trustee;
(d) any other person;
interest
, in relation to a unit of property, means an interest attributable to a quasi-ownership right granted by an exempt Australian government agency or an exempt foreign government agency.
(Repealed by No 121 of 1997)
(Repealed by No 121 of 1997)
"unit of property"
has the same meaning as in section
54AA
.
In this Division, exempt Australian government agency , exempt foreign government agency , quasi-owner and quasi-ownership right have the same meanings as in the Income Tax Assessment Act 1997 .
This section has effect in spite of any other provision of this Part.
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