INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
View history note
Hide history noteThe following is a list of expressions defined for the purposes of this Division and their location:
| arrangement . | subsection 160ZZRM(3) |
| associate . | subsection 160ZZRN(2) |
| controller . | subsection 160ZZRN(1) |
| decreased value share . | paragraph 160ZZRM(1)(b) |
| different person share . | paragraph 160ZZRQ(2)(a) |
| entity . | subsection 160ZZRN(2) |
| group . | subsection 160ZZRN(2) |
| increase . | subparagraph 160ZZRM(1)(c)(ii) |
| increased value share . | paragraph 160ZZRM(1)(c) |
| material decrease . | subsection 160ZZRO(1) |
| material increase . | subsection 160ZZRO(2) |
| post-CGT share . | subsection 160ZZRM(6) |
| pre-CGT share . | subsection 160ZZRM(5) |
| same person share . | paragraph 160ZZRQ(6)(b) |
| share . | subsection 160ZZRM(4) |
| share value shift . | subsection 160ZZRM(1) |
| total market value increase . | subsection 160ZZRO(3). |
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