INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

Division 16J - Effect of cancellation of subsidiary's shares in holding company  

SECTION 159GZZZC   INTERPRETATION - GENERAL  

159GZZZC(1)    

"associate"
has, subject to subsection (2), the same meaning as in subsection 26AAB(14) ;

159GZZZC(2)   [Reference to spouse]  

For the purposes of the definition of ``associate'' in subsection (1), any reference in subsection 26AAB(14) , or in any other provision of this Act that has effect for the purposes of that subsection, to the spouse of a person (in this subsection called the ``first person'' ) does not include a reference to a person who is legally married to the first person but is living separately and apart from the first person on a permanent basis.