Income Tax Assessment Amendment (Foreign Investment) Act 1992 (190 of 1992)

13   Interpretation

Section 160AE of the Principal Act is amended by inserting in subsection (1) the following definitions:

"'FIF' has the same meaning as in Part XI;

'FIF attributed tax account debit' has the same meaning as in Part XI;

'FIF attribution account entity' has the same meaning as in Part XI;

'FIF attribution account payment' has the same meaning as in Part XI;

'foreign investment fund income' has the same meaning as in Part XI;

'foreign trust' has the same meaning as in Part XI;

'notional accounting period' has the same meaning as in Part XI;

'notional assessable income' has the same meaning as in Part X;

'notional income' has the same meaning as in Part XI;".