Australian Tax Act definition

Australian Tax Act means the Income Tax Assessment Act 1936 (Cth) (Australia) or the Income Tax Assessment Act 1997 (Cth) (Australia), as applicable.

Australian Tax Act means the Income Tax Assessment Axx 0000 of Australia and associated regulations and, where applicable, any replacement legislation including, but not limited to, the Income Tax Assessment Axx 0000 of Australia.

Australian Tax Act means the Income Tax Assessment Act 1936 of Australia;

Examples of Australian Tax Act in a sentence

• Disposal of the Bonds Australian resident Holders The Australian Unity Bonds are intended to be “traditional securities” for the purposes of the Australian Tax Act.

• Division 230 of the Australian Tax Act contains tax-timing rules for certain taxpayers for bringing to account gains and losses from certain “financial arrangements”.

• The Issuer intends that the Bonds will be characterised as “debt interests” for the purposes of the tests contained in Division 974 and that the returns paid on the Bonds be “interest” for the purpose of section 128F of the Australian Tax Act.

• If payments of Interest are exempt from IWT under section 128F of the Australian Tax Act, Division 230 will not operate to override this exemption.

• Australian Unity intends to issue the Bonds in a manner which will satisfy the requirements of section 128F of the Australian Tax Act.

More Definitions of Australian Tax Act

Australian Tax Act means the Income Tax Assessment Act 1936 or the Income Tax Assessment Act 1997 of Australia as applicable (which term includes any amendments or successor legislation).

Australian Tax Act means the Income Tax Assessment Act 1936 of Australia or the Income Tax Assessment Act 1997 of Australia, as the context requires;

Australian Tax Act. The Income Tax Assessment Xxx 0000 (Cwlth) or the Income Tax Assessment Xxx 0000 (Cwlth) as applicable.

Australian Tax Act means the Income Tax Assessment Xxx 0000 (Cth) or the Income Tax Assessment Xxx 0000 (Cth) as applicable.

Australian Tax Act means the Income Tax Assessment Act 1936 (Cth) of Australia, the Income Tax Assessment Act 1997 (Cth) of Australia, and the Taxation Administration Act 1953 (Cth) of Australia, as applicable.

Australian Tax Act means the Income Tax Assessment Act 1936 of Australia and associated regulations and, where applicable, any replacement legislation including, but not limited to, the Income Tax Assessment Act 1997 of Australia.

Australian Tax Act means the Income Tax Assessment Act 1936 of Australia and the Income Tax Assessment Act 1997 of Australia, or any successor acts;