ITAA 1936 definition

ITAA 1936 means the Income Tax Assessment Act 1936 (C’wth of Aust.).
Sample 1Sample 2Sample 3
ITAA 1936 means the Income Tax Assessment Act 1936. “ITAA 1997” means the Income Tax Assessment Act
Sample 1Sample 2
ITAA 1936 means Income Tax Assessment Act 1936 (Cth).
Sample 1Sample 2

Examples of ITAA 1936 in a sentence

  • The operation of section 82KL of the ITAA 1936 depends, among other things, on the identification of a certain quantum of ‘additional benefit(s)’.

  • Section 177EA of the ITAA 1936 is a general anti-avoidance provision that applies to a wide range of schemes seeking to obtain a tax advantage in relation to imputation benefits.

  • As the P Class Shareholders are not taken to have made a related payment in respect of the Dividend, the relevant holding period is the primary qualification period pursuant to former paragraph 160APHO(1)(a) of the ITAA 1936.

  • For this Project, the only prepayment provisions that are relevant are section 82KZL of the ITAA 1936 (an interpretive provision) and section 82KZMG of the ITAA 1936 (an operative provision).

  • The Commissioner has exercised his power under former subsection 160APHL(14) of the ITAA 1936 in respect of the entitlement of an IR holder to the Sale Share.

  • Sections 177E of the ITAA 1936 and 207-145 of the ITAA 1997 will not apply in respect of the Offer.

  • Where a Sale Share is transferred into the name of a resident IR holder upon payment of the Final Instalment, the IR holder will be taken to have held the shares for the purposes of formersection 160APHO of the ITAA 1936 from the time of acquiring the IR.

  • In this case, while the conditions of paragraphs 45B(2)(a) and 45B(2)(b) of the ITAA 1936 are met, the requisite purpose of enabling the participating Arafura shareholders to obtain a tax benefit (by way of a demerger benefit or a capital benefit) is not present.

  • Insufficient ‘additional benefits’ will be provided to trigger the application of section 82KL of the ITAA 1936.

  • Whilst the establishment period itself may exceed 12 months, each seasonally dependent agronomic activity must be completed within 12 months of commencement of its eligible service period (as defined in subsection 82KZL(1) of the ITAA 1936), and by the end of the following income year.


More Definitions of ITAA 1936

ITAA 1936 means the Income Tax Assessment Act 1936 (as amended) and includes regulations made pursuant to the said Act
Sample 1Sample 2
ITAA 1936 the Income Tax Assessment Act 1936 (Australia);
Sample 1
ITAA 1936 means the Income Tax Assessment Act 1936 (as amended). ‘ITAA 1997’ means the Income Tax Assessment Act 1997 (as amended). ‘party’ or ‘parties’ means the Taxpayers and/or the Commissioner. ‘person’ means any natural person and includes a firm, corporation, body corporate, unincorporated association or any governmental authority. ‘relevant years’ means the financial years ended 30 June 1997 to 30 June 2005. ‘SIC’ means Shortfall Interest Charge calculated pursuant to Division 280 of Schedule 1 of the TAA 1953. ‘TAA 1953’ means the Taxation Administration Act 1953 (as amended). ‘Taxpayers’ means Magellan Petroleum Australia Limited A.C.N. 009 728 581, Magellan Petroleum (N.T.) Pty Ltd A.C.N. 000 000 000 and Paroo Petroleum Pty Ltd A.C.N. 010 839 488. ‘the first taxpayer’ means Magellan Petroleum Australia Limited A.C.N. 009 728 581. ‘the second taxpayer’ means Magellan Petroleum (N.T.) Pty Ltd A.C.N. 000 000 000. ‘the third taxpayer’ means Paroo Petroleum Pty Ltd A.C.N. 010 839 488. ‘this Deed’ means this Deed of Settlement between the Commissioner and the Taxpayers.
Sample 1
ITAA 1936 means the Income Tax Assessment Act 1936; “s606” (for example) means a section of the Act;
Sample 1

Related to ITAA 1936

  • NI 51-102 means National Instrument 51-102 – Continuous Disclosure Obligations;

  • NI 44-102 means National Instrument 44-102 – Shelf Distributions;

  • HUC 14 or "hydrologic unit code 14" means an area within which water drains to a particular receiving surface water body, also known as a subwatershed, which is identified by a 14-digit hydrologic unit boundary designation, delineated within New Jersey by the United States Geological Survey.

  • VATA 1994 means the Value Added Tax Xxx 0000;

  • NI 81-102 means National Instrument 81-102 – Investment Funds.

  • NI 45-102 means National Instrument 45-102 – Resale of Securities.

  • O. Reg. 419/05 means the Ontario Regulation 419/05, Air Pollution – Local Air Quality.

  • 5555551212 Registrant Phone Ext 1234 Registrant Fax: +1.5555551213 Registrant Fax Ext: 4321 Registrant Email: XXXXX@XXXXXXX.XXX Admin ID: 5372809-­‐ERL Admin Name: EXAMPLE REGISTRANT ADMINISTRATIVE Admin Organization: EXAMPLE REGISTRANT ORGANIZATION Admin Street: 000 XXXXXXX XXXXXX Admin City: ANYTOWN Admin State/Province: AP Admin Postal Code: A1A1A1 Admin Country: EX

  • QIB/QP means a QIB that is also a QP.

  • NI 51-101 means National Instrument 51-101 Standards of Disclosure for Oil and Gas Activities;

  • Industrial Emissions Directive means DIRECTIVE 2010/75/EU OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 24 November 2010 on industrial emissions

  • Swap LIBOR With respect to any Distribution Date (and the related Accrual Period) the product of (i) the Floating Rate Option (as defined in the Swap Agreement for the related Swap Payment Date), (ii) two and (iii) the quotient of (a) the actual number of days in the Accrual Period for the Lower Tier REMIC Interests divided by (b) 30.

  • Law 11/2015 means Law 11/2015 of 18 June, on recovery and resolution of credit institutions and investment firms (Ley 11/2015, de 18 de junio, de recuperación y resolución de entidades de crédito y empresas de servicios de inversión) as amended or replaced from time to time.

  • SFTR means Regulation (EU) 2015/2365 of the European Parliament and of the Council of 25 November 2015 on transparency of securities financing transactions and of reuse and amending Regulation (EU) No 648/2012;

  • H1, H2 etc means First Highest, Second Highest Offers etc. in Disposal Tenders means

  • NI 54-101 means National Instrument 54-101 – Communication with Beneficial Owners of Securities of a Reporting Issuer;

  • AT&T-12STATE means the AT&T owned ILEC(s) doing business in Arkansas, California, Illinois, Indiana, Kansas, Michigan, Missouri, Nevada, Ohio, Oklahoma, Texas and Wisconsin.

  • ITEPA 2003 means the Income Tax (Earnings and Pensions) Act 2003;

  • Federal short-term rate means the rate of the average market yield on outstanding marketable obligations of the United States with remaining periods to maturity of three years or less, as determined under section 1274 of the Internal Revenue Code, for July of the current year.