Document ID: chunk:federal_register_of_legislation:C2025C00120:section:136:p17
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 136 (pt 17/34)
Character Range: 476482–479005

1997) apart from paragraph 82‑130(1)(b) and section 82‑135 of that Act:
 (i) an unused annual leave payment (within the meaning of that Act);
 (ii) an unused long service leave payment (within the meaning of that Act);
 (iii) a payment covered by Subdivision 83‑D (Foreign termination payments) of that Act;
 (iv) a payment covered by paragraph 82‑135(g) of that Act;
 (v) a payment of an annuity, or a supplement, covered by section 27H of the Income Tax Assessment Act 1936; or
 (m) consideration of a capital nature for, or in respect of:
 (i) a legally enforceable contract in restraint of trade by a person; or
 (ii) personal injury to a person; or
 (ma) a payment, within the meaning of subsection 104‑255(7) of the Income Tax Assessment Act 1997, of a carried interest of a kind referred to in subsection 104‑255(1) of that Act; or
 (mb) a grant or acquisition of such a carried interest, or of an entitlement to such a payment; or
 (n) a payment of an amount that, under any provision of the Income Tax Assessment Act 1936, is deemed to be a dividend paid to the recipient; or
 (p) a payment made, or liability incurred, to a person to the extent that the payment or liability is non‑assessable non‑exempt income (within the meaning of the Income Tax Assessment Act 1997) of the person because of subsection 26‑35(4) of that Act; or
 (q) a benefit constituted by the conferral of a present entitlement to, or a distribution of, income or capital to the extent that subsection 271‑105(1) in Schedule 2F to the Income Tax Assessment Act 1936 would prevent the inclusion of the amount or value of the income or capital in assessable income, assuming that it would otherwise be so included; or
 (r) anything done in relation to a shareholder in a private company (as those terms are defined in section 6 of the Income Tax Assessment Act 1936), or an associate of such a shareholder, that causes (or will cause) the private company to be taken under Division 7A of Part III of that Act to pay the shareholder or associate a dividend; or
 (s) a loan (within the meaning of section 109D of the Income Tax Assessment Act 1936), if:
 (i) a dividend is not taken to be paid under that section in relation to the loan, but would be if section 109N of that Act were disregarded; or
 (ii) an amount is not included, as if it were a dividend, in the assessable income of an entity under section 109XB of that Act in relation to the loan, but would be if section 109N of that Act were disregarded.
fringe benefits tax or tax means