INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
CCH Note:
Below is material substituted in s 222AFB by No 101 of 2006.
(aa) a person as defined in section 220AC ; and
(a) an employer as defined in subsection 221A(1) ; and
(b) a person as defined in subsection 221YHA(1) ; and
(c) an investment body as defined in section 202D ; and
(d) a person who is taken because of subsection 221YHZA(4) to be the investment body in relation to an investment; and
(e) a company within the meaning of Division 4 (see, for example, subsections 102L(10) , 102T(11) and 221YK(2) ); and
(f) a government body; and
(g) a partnership; and
(h) an entity within the meaning of the Income Tax Assessment Act 1997 .
Note:
Subsections (2) and (3) deal with obligations imposed on partnerships.
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