FRINGE BENEFITS TAX ASSESSMENT ACT 1986 (ARCHIVE)
PART XII
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INTERPRETATION
SECTION 159 (ARCHIVE)
ASSOCIATES AND RELATIVES
159(1)
For the purpose only of determining whether a person is an associate or relative of another person within the meaning of this Act, the Income Tax Assessment Act 1936 applies as if a reference in that Act to the spouse of a person included a reference to a person who is a spouse of the person for the purposes of this Act.
159(4)
For the purposes of this Act, the definition of ``associate'' in section 26AAB of the Income Tax Assessment Act 1936 has effect as if:
(a) subparagraph (a)(ii) of that definition were omitted and the following subparagraph were substituted:
(b) subparagraph (b)(i) of that definition were omitted and the following subparagraph were substituted:
CCH Note:
Below is material substituted or repealed as inoperative in s 159 by No 101 of 2006.
For the purpose only of determining whether a person is an associate or relative of another person within the meaning of this Act, the Income Tax Assessment Act 1936 applies as if a reference in that Act to the spouse of a person included a reference to a person who is a spouse of the person for the purposes of this Act.
View history note
Hide history note159(4)
For the purposes of this Act, the definition of ``associate'' in section 26AAB of the Income Tax Assessment Act 1936 has effect as if:
(a) subparagraph (a)(ii) of that definition were omitted and the following subparagraph were substituted:
``(ii) a partner of the taxpayer or a partnership in which the taxpayer is or was a partner (whether or not the partnership still exists);''; and
(b) subparagraph (b)(i) of that definition were omitted and the following subparagraph were substituted:
``(i) a partner of the taxpayer or a partnership in which the taxpayer is or was a partner (whether or not the partnership still exists);''.
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