ITAA 1997 definition

ITAA 1997 means the Income Tax Assessment Act 1997 (Cth);

ITAA 1997 means the Income Tax Assessment Act 1997 (C’wth of Aust.).

ITAA 1997 means the Income Tax Assessment Xxx 0000 (Cth).

Examples of ITAA 1997 in a sentence

• The provisions of the Income Tax Assessment Act 1936 (ITAA 1936), the Income Tax Assessment Act 1997 (ITAA 1997) and the Fringe Benefits Tax Assessment Act 1986 are incorporated into and read as one with the Agreements Act 1953.

• The provisions of the Agreements Act 1953 (including the terms of the tax treaties) take precedence over provisions of the: • ITAA 1936 (other than the general anti-avoidance rules under Part IVA); • ITAA 1997; and • Fringe Benefits Tax Assessment Act 1986 (other than section 67 which is an anti-avoidance rule).

• The date the Target Entities became a consolidated group, within the meaning of section 703-15(1) of the ITAA 1997, was 15 April 2013.

• The Target Entities are a consolidated group within the meaning of section 703-5 of the ITAA 1997.

• Evolution is the head company, within the meaning of section 703-15(2) of the ITAA 1997, of the Evolution Group.

More Definitions of ITAA 1997

ITAA 1997 means Income Tax Assessment Act 1997 (Cth).

ITAA 1997 means the Income Tax Assessment Act 1997 (as amended) and includes regulations made pursuant to the said Act

ITAA 1997 means the Income Tax Assessment Act 1997 as amended;

ITAA 1997 means Income Tax Assessment Act 1997 (Cth), as amended from time to time, or any statute, code or provision enacted in its place, and includes regulations and other instruments under it;

ITAA 1997 means the Income Tax Assessment Act 1997 (Cth); “Person” includes an individual or a corporation;

ITAA 1997 has the meaning set forth in Section 5.17(e).

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.