INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIA - CAPITAL GAINS AND CAPITAL LOSSES  

Division 5B - Property installed on leased Crown land  

SECTION 160ZWB   INTERPRETATION  

160ZWB(1)   [Definitions]  

In this Division:

"associate"
has the same meaning as in section 54AA ;

"Crown lease"

"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.

"lessee"

"lessor"

"unit of property"
has the same meaning as in section 54AA .

160ZWB(1A)   [Terms defined in 1997 Act]  

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 .

160ZWB(2)   [Effect of section]  

This section has effect in spite of any other provision of this Part.