Document ID: chunk:federal_register_of_legislation:C2025C00014:section:103:p2
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 103 (pt 2/2)
Character Range: 894137–894858

immediately preceded or immediately followed the corresponding year of income—the first‑mentioned company was, by virtue of paragraph 103A(2)(a), a public company for the purposes of subsection 103A(1) in relation to that preceding or following year of income, as the case may be.
 (5) A reference in this Division to a right, power, option, agreement or instrument shall be read as including a reference to a right, power, option, agreement or instrument that is not enforceable by legal proceedings whether or not it was intended to be so enforceable.
 (6) For the purposes of this Division, an arrangement or understanding, whether formal or informal and whether express or implied, shall be deemed to be an agreement.