INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
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View history notePart IIIA, comprising s 160AX-160ZZU, inserted by No 52 of 1986.
Div 5B inserted by No 17 of 1993.
In this Division:
"associate"
has the same meaning as in section
54AA
;
(Repealed by No 121 of 1997)
Definition of ``Crown lease'' repealed by No 121 of 1997.
"entity"
means any of the following:
(a) a company;
(b) a partnership;
(c) a person in the capacity of trustee;
(d) any other person;
interest
, in relation to a unit of property, means an interest attributable to a quasi-ownership right granted by an exempt Australian government agency or an exempt foreign government agency.
Definition of ``interest'' substituted by No 121 of 1997.
(Repealed by No 121 of 1997)
Definition of ``lessee'' repealed by No 121 of 1997
(Repealed by No 121 of 1997)
Definition of ``lessor'' repealed by No 121 of 1997.
"unit of property"
has the same meaning as in section
54AA
.
In this Division, exempt Australian government agency , exempt foreign government agency , quasi-owner and quasi-ownership right have the same meanings as in the Income Tax Assessment Act 1997 .
S 160ZWB(1A) inserted by No 121 of 1997.
This section has effect in spite of any other provision of this Part.
S 160ZWB inserted by No 17 of 1993.
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