Document ID: chunk:federal_register_of_legislation:C2025C00014:section:6:p3
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 6 (pt 3/19)
Character Range: 12884–15705

to tax offset);
 (iii) subsection 276‑405(2) of that Act (AMIT trustee taxed on shortfall in determined member components of character relating to assessable income);
 (iv) subsection 276‑410(2) of that Act (AMIT trustee taxed on excess in determined member components of character relating to tax offset);
 (v) subsection 276‑415(2) of that Act (AMIT trustee taxed on amounts of determined trust component that are not reflected in member components);
 (vi) subsection 276‑420(2) of that Act (AMIT trustee taxed on amounts of under of character relating to assessable income not properly carried forward);
 (vii) subsection 276‑425(2) of that Act (AMIT trustee taxed on amounts of over of character relating to tax offset not properly carried forward); or
 (k) the ascertainment of the amount payable under subsection 177P(1) (diverted profits tax).
attribution managed investment trust: see AMIT.
Australia has the same meaning as in the Income Tax Assessment Act 1997.
Australian superannuation fund has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997.
bank or banker includes, but is not limited to, a body corporate that is an ADI (authorised deposit‑taking institution) for the purposes of the Banking Act 1959.
base interest rate has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997.
basic income tax liability has the meaning given by section 4‑10 of the Income Tax Assessment Act 1997.
business has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997.
capital gain has the same meaning as in the Income Tax Assessment Act 1997.
capital loss has the same meaning as in the Income Tax Assessment Act 1997.
capital proceeds has the same meaning as in the Income Tax Assessment Act 1997.
CGT asset has the same meaning as in the Income Tax Assessment Act 1997.
CGT event has the same meaning as in the Income Tax Assessment Act 1997.
Chief Executive Centrelink has the same meaning as in the Human Services (Centrelink) Act 1997.
child has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997.
Commissioner means the Commissioner of Taxation.
Commonwealth education or training payment has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997.
company has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997.
complying approved deposit fund has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997.
complying superannuation fund has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997.
consolidated group has the same meaning as in the Income Tax Assessment Act 1997.
constituent document, in relation to a company, means the memorandum and articles of association of the company, or any rules or