Document ID: chunk:federal_register_of_legislation:C2025C00014:section:6:p4
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 6 (pt 4/19)
Character Range: 15463–18149

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 other document constituting the company or governing its activities.
corporate limited partnership has the meaning given by section 94D.
corporate tax entity has the same meaning as in the Income Tax Assessment Act 1997.
corporate tax rate has the same meaning as in the Income Tax Assessment Act 1997.
cost base of a CGT asset has the same meaning as in the Income Tax Assessment Act 1997.
creditable acquisition has the meaning given by section 195‑1 of the GST Act.
debenture, in relation to a company, includes debenture stock, bonds, notes and any other securities of the company, whether constituting a charge on the assets of the company or not.
debt interest has the same meaning as in the Income Tax Assessment Act 1997.
deductible gift recipient has the meaning given by the Income Tax Assessment Act 1997.
demerged entity has the meaning given by section 125‑70 of the Income Tax Assessment Act 1997.
demerger has the meaning given by section 125‑70 of the Income Tax Assessment Act 1997.
demerger allocation means:
 (a) the total market value of the allocation represented by the ownership interests issued by the demerged entity in itself under a demerger to the owners of ownership interests in the head entity of the demerger group; or
 (b) the total market value of the allocation represented by the ownership interests disposed of by a member of a demerger group under a demerger to the owners of ownership interests in the head entity; or
 (c) the total of both of those market values.
demerger dividend means that part of a demerger allocation that is assessable as a dividend under subsection 44(1) or that would be so assessable apart from subsections 44(3) and (4).
demerger group has the meaning given by section 125‑65 of the Income Tax Assessment Act 1997.
demerger subsidiary has the meaning given by section 125‑65 of the Income Tax Assessment Act 1997.
demerging entity has the meaning given by section 125‑70 of the Income Tax Assessment Act 1997.
depreciating asset has the same meaning as in the Income Tax Assessment Act 1997.
Deputy Commissioner means a Deputy Commissioner of Taxation.
distribution, when used in a franking context, has the same meaning as in the Income Tax Assessment Act 1997.
diverted profits tax has the meaning given by the Income Tax Assessment Act 1997.
dividend includes:
 (a) any distribution made by a company to any of its shareholders, whether in money or other property; and
 (b)