Document ID: chunk:federal_register_of_legislation:C2025C00029:section:5:p2
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 5 (pt 2/2)
Character Range: 7700833–7702729

a particular kind, it refers to the entity in its capacity as that kind of entity, not to that entity in any other capacity.
Example: A provision that refers to a company does not cover a company in a capacity as trustee, unless it also refers to a trustee.
Note: Under section 87‑35, certain parts of Australian governments and authorities are treated as separate entities for the purposes of ascertaining whether another entity is conducting a personal services business.

960‑105  Certain entities treated as agents
 (1) This Act applies to an entity as if the entity were an agent of another entity (the principal) if:
 (a) the principal is outside Australia; and
 (b) the entity is in Australia and, on behalf of the principal, holds money of the principal or has control, receipt or disposal of money of the principal.
 (2) This Act, or a provision of this Act, applies to an entity as if the entity were an agent of another entity if the Commissioner determines in writing that the entity is the agent or sole agent of the other entity for the purposes of this Act or of that provision.
 (3) A determination under subsection (2) is not a legislative instrument.

Subdivision 960‑F—Distribution by corporate tax entities

Table of sections
960‑115 Meaning of corporate tax entity
960‑120 Meaning of distribution

960‑115  Meaning of corporate tax entity
  An entity is a corporate tax entity at a particular time if:
 (a) the entity is a company at that time; or
 (b) the entity is a *corporate limited partnership in relation to the income year in which that time occurs; or
 (d) the entity is a *public trading trust in relation to the income year in which that time occurs.

960‑120  Meaning of distribution
 (1) What constitutes a distribution by various *corporate tax entities is set out in the following table:

Distribution
Item          Corporate tax entity            Distribution