INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIA - CAPITAL GAINS AND CAPITAL LOSSES  

Division 19B - Share value shifting arrangements  

SECTION 160ZZRK  

160ZZRK   LIST OF DEFINITIONS  
The following is a list of expressions defined for the purposes of this Division and their location:

arrangement .	subsection 160ZZRM(3)
associate .	subsection 160ZZRN(2)
controller .	subsection 160ZZRN(1)
decreased value share .	paragraph 160ZZRM(1)(b)
different person share .	paragraph 160ZZRQ(2)(a)
entity .	subsection 160ZZRN(2)
group .	subsection 160ZZRN(2)
increase .	subparagraph 160ZZRM(1)(c)(ii)
increased value share .	paragraph 160ZZRM(1)(c)
material decrease .	subsection 160ZZRO(1)
material increase .	subsection 160ZZRO(2)
post-CGT share .	subsection 160ZZRM(6)
pre-CGT share .	subsection 160ZZRM(5)
same person share .	paragraph 160ZZRQ(6)(b)
share .	subsection 160ZZRM(4)
share value shift .	subsection 160ZZRM(1)
total market value increase .	subsection 160ZZRO(3).