Income Tax Assessment Act 1997

CHAPTER 6 - THE DICTIONARY  

PART 6-1 - CONCEPTS AND TOPICS  

Division 960 - General  

Subdivision 960-F - Distribution by corporate tax entities  

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History

Subdiv 960-F inserted by No 162 of 2001.

SECTION 960-115  

960-115   Meaning of corporate tax entity  

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An entity is a corporate tax entity at a particular time if:

(a) the entity is a company at that time; or

(b) the entity is a *corporate limited partnership in relation to the income year in which that time occurs; or

(c) (Repealed by No 53 of 2016)

(d) the entity is a *public trading trust in relation to the income year in which that time occurs.

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History

S 960-115 amended by No 53 of 2016, s 3 and Sch 5 item 60, by repealing para (c), applicable to assessments for income years starting on or after 1 July 2016. For transitional provision, see note under s 295-173 . Para (c) formerly read:

(c) the entity is a *corporate unit trust in relation to the income year in which that time occurs; or

S 960-115 inserted by No 162 of 2001.

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