Document ID: chunk:federal_register_of_legislation:C2005C00508:clause:2_52zzh:p2
Version: federal_register_of_legislation:C2005C00508
Segment Type: clause
Provision Reference: sch 2 cl 52ZZH (pt 2/2)
Character Range: 141979–142539

made for no consideration or for a consideration less than the arm's length amount in relation to the underlying transfer.

Group

 (4) A reference in this section to a group in relation to an individual is a reference to:
 (a) the individual acting alone; or
 (b) an associate of the individual acting alone; or
 (c) the individual and one or more associates of the individual acting together; or
 (d) 2 or more associates of the individual acting together.

Income

 (5) In this section:

income means income within the ordinary meaning of that expression.