Income Tax Assessment Act 1936
View history note
Hide history noteIn this Division:
amalgamated loan
has the meaning given by subsection
109E(3)
.
arrangement
has the meaning given by section
995-1
of the
Income Tax Assessment Act 1997
.
associate
has the meaning given by section
318
.
benchmark franking percentage
has the same meaning as in the
Income Tax Assessment Act 1997
.
benchmark interest rate
for a year of income has the meaning given by subsection
109N(2)
.
deficit
has the same meaning as in the
Income Tax Assessment Act 1997
.
distributable surplus
of a company for a year of income has the meaning given by subsection
109Y(2)
.
entity
has the meaning given by section
960-100
of the
Income Tax Assessment Act 1997
.
family law obligation
means an order, agreement or award mentioned in paragraph
126-5(1)(a), (b), (d), (e) or (f)
of the
Income Tax Assessment Act 1997
.
forgive
a debt has the meaning given by section
109F
.
franking account
has the same meaning as in the
Income Tax Assessment Act 1997
.
franking percentage
has the same meaning as in the
Income Tax Assessment Act 1997
.
franking period
has the same meaning as in the
Income Tax Assessment Act 1997
.
guarantee
, in relation to a loan, includes providing security for the loan.
loan
has the meaning given by subsection
109D(3)
.
lodgment day
for a private company's year of income has the meaning given by subsection
109D(6)
.
payment
has the meaning given by subsection
109C(3)
and section
109CA
.
unfrankable
has the same meaning as in the
Income Tax Assessment Act 1997
.
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