Document ID: chunk:federal_register_of_legislation:C2024C00866:section:52zo:p3
Version: federal_register_of_legislation:C2024C00866
Segment Type: section
Provision Reference: s 52ZO (pt 3/3)
Character Range: 849647–850409

the capacity of trustee or, as the case requires, a trust estate.
trustee has the same meaning as in the Income Tax Assessment Act 1997.
underlying transfer, in relation to a transfer of property or services to an entity, means:
 (a) if that transfer was an actual transfer—the actual transfer; or
 (b) if that transfer was taken to have been made because of subsection 52ZV(1)—the actual transfer referred to in that subsection; or
 (c) if that transfer was taken to have been made because of subsection 52ZV(3)—the actual transfer referred to in paragraph 52ZV(3)(b); or
 (d) if that transfer was taken to have been made because of subsection 52ZV(4)—the actual transfer referred to in paragraph 52ZV(4)(c).
voting power has the meaning given by section 52ZZE.