Income Tax Assessment Act 1936
In this Division:
closely held trust
has the meaning given by subsection
102UC(1)
.
correct TB statement
has the meaning given by section
102UG
.
correct UB statement
(Repealed by
No 143 of 2007
)
listed person
(Repealed by
No 143 of 2007
)
present entitlement
has a meaning affected by section
102UJ
.
tax offset
has the same meaning as in the
Income Tax Assessment Act 1997
.
tax-preferred amount
has the meaning given by section
102UI
.
TB statement period
has the meaning given by section
102UH
.
trustee beneficiary
has the meaning given by section
102UD
.
trustee beneficiary non-disclosure tax
means tax payable under paragraph
102UK(2)(a)
or
102UM(2)(a)
.
UB statement period
(Repealed by
No 143 of 2007
)
ultimate beneficiary
(Repealed by
No 143 of 2007
)
ultimate beneficiary non-disclosure tax
(Repealed by
No 143 of 2007
)
untaxed part
, of a share of the net income of a closely held trust, has the meaning given by section
102UE
.
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