Income Tax Assessment Act 1936
In this Division:
annuity
has the same meaning as in section
10
of the
Superannuation Industry (Supervision) Act 1993
.
ETP
(Repealed by No 15 of 2007)
first trading day price
, in relation to a listed share, means the price on the stock market operated by ASX Limited, as published by that company, at which the share was last traded on the trading day on which it was listed.
general insurance business
means insurance business (within the meaning of the
Insurance Act 1973
) other than life insurance business.
life insurance business
has the same meaning as in the
Life Insurance Act 1995
.
listed
means listed for quotation in the official list of ASX Limited.
superannuation interest
has the same meaning as in the
Income Tax Assessment Act 1997
.
superannuation pension
(Repealed by No 15 of 2007)
undeducted contributions
(Repealed by No 15 of 2007)
undeducted purchase price
(Repealed by No 15 of 2007)
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