INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIA - CAPITAL GAINS AND CAPITAL LOSSES  

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Part IIIA, comprising s 160AX-160ZZU, inserted by No 52 of 1986.

Division 17B - Disposal of small business assets: proceeds used for retirement  

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Div 17B inserted by No 147 of 1997.

Subdivision E - Definitions  

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Subdiv E inserted by No 147 of 1997.

SECTION 160ZZPZM  

160ZZPZM   LIST OF EXPRESSIONS  
In this Division:

actual consideration
has the meaning given by section 160ZZPZO .

asset
has the same meaning as in Division 17A.

CGT retirement exemption limit
has the meaning given by section 160ZZPZN .

controlling individual
has the meaning given by section 160ZZPZP .

ETP
means an eligible termination payment within the meaning of section 27A .

pattern of distributions test
has the meaning given by subsection 160ZZPZQ(1) .

public company
has the same meaning as in Division 17A.

publicly traded unit trust
has the same meaning as in Division 17A.

test year
has the meaning given by subsection 160ZZPZQ(2) .

trust
has the same meaning as in Division 17A.

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S 160ZZPZM inserted by No 147 of 1997.

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