INCOME TAX REGULATIONS 1936 [ REPEALED]
In this Part, unless the contrary intention appears, words and phrases have the same meanings as they have in Part X of the Act. 152A(2)
In this Part, unless the contrary intention appears:
has the meaning given by section 108-5 of the Income Tax Assessment Act 1997 .
(a) the government of a country, whether a federal, State or municipal government (however described); or
(b) an authority of such a government.
(a) if there is a double tax agreement in relation to the country and section 23AH of the Act applies to the entity - has the same meaning as in the agreement; or
(b) in any other case - has the meaning given by subsection 6(1) of the Act;
has the meaning given by section 975-500 of the Income Tax Assessment Act 1997 .
In this Part (other than in regulation 152D ):
means gains or profits of a capital nature that arise from the sale or disposal of all or part of a CGT asset, other than gains or profits that would not be capital gains but for a provision of Australian tax law.
In this Part:
means passive income described in section 446 of the Act, subject to the following modifications:
(a) omit paragraph 446(1)(k) and insert the following paragraph:
' (k) capital gains in respect of tainted assets; ' ;
(b) if it is necessary to identify the designated concession income of an entity to which Division 6AAA of Part III of the Act applies, as part of using Schedule 9 :
(i) read each reference, as appropriate, in Part X to a company as a reference to the entity; and
(ii) read each reference, as appropriate, in Part X to a statutory accounting period as a reference to a year of income;
(c) if it is necessary to identify the designated concession income of an entity to which section 23AH of Part III of the Act applies, as part of using Schedule 9 , read each reference, as appropriate, in Part X to a statutory accounting period as a reference to a year of income.
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