TAXATION ADMINISTRATION REGULATIONS 1976 (REPEALED)
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Hide history noteIn this Division:
departing Australia superannuation payment
has the meaning given by section
301-170
of the
Income Tax Assessment Act 1997
.
dividend
includes part of a dividend.
double tax agreement
means an agreement within the meaning of the
International Tax Agreements Act 1953
.
double tax country
has the meaning given by regulation 39A.
excess untaxed roll-over amount
has the meaning given by section
306-15
of the
Income Tax Assessment Act 1997
.
interest
means any amount that is, or is taken to consist of, interest for Division 11A of Part III of the
Income Tax Assessment Act 1936
.
international tax sharing treaty
has the same meaning as in subsection 136AA(1) of the
Income Tax Assessment Act 1936
.
other party
, to a double tax agreement or international tax sharing treaty, means:
(a) if the agreement or treaty was made between Australia and another country - the other country; and
(b) if the agreement or treaty was made between the government of Australia and the government of another country - the other country.
tax sharing country
has the meaning given by regulation 39B.
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