Document ID: chunk:federal_register_of_legislation:C2025C00014:section:6:p5
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 6 (pt 5/19)
Character Range: 17911–20570

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) any amount credited by a company to any of its shareholders as shareholders;
but does not include:
 (d) moneys paid or credited by a company to a shareholder or any other property distributed by a company to shareholders (not being moneys or other property to which this paragraph, by reason of subsection (4), does not apply or moneys paid or credited, or property distributed for the redemption or cancellation of a redeemable preference share), where the amount of the moneys paid or credited, or the amount of the value of the property, is debited against an amount standing to the credit of the share capital account of the company; or
 (e) moneys paid or credited, or property distributed, by a company for the redemption or cancellation of a redeemable preference share if:
 (i) the company gives the holder of the share a notice when it redeems or cancels the share; and
 (ii) the notice specifies the amount paid‑up on the share immediately before the cancellation or redemption; and
 (iii) the amount is debited to the company's share capital account;
  except to the extent that the amount of those moneys or the value of that property, as the case may be, is greater than the amount specified in the notice as the amount paid‑up on the share; or
 (f) a reversionary bonus on a life assurance policy.
Note: Subsection (4) sets out when paragraph (d) of this definition does not apply.
Division 230 financial arrangement has the same meaning as in the Income Tax Assessment Act 1997.
dual resident investment company has the meaning given by section 6F.
dwelling has the meaning given by the Income Tax Assessment Act 1997.
eligible taxable income has the meaning given by section 102AD.
Employment Secretary has the meaning given by the Income Tax Assessment Act 1997.
employment termination payment has the same meaning as in the Income Tax Assessment Act 1997.
equity holder has the same meaning as in the Income Tax Assessment Act 1997.
equity interest has the same meaning as in the Income Tax Assessment Act 1997.
ESVCLP means an early stage venture capital limited partnership within the meaning of subsection 118‑407(4) of the Income Tax Assessment Act 1997.
exempt entity has the same meaning as in the Income Tax Assessment Act 1997.
exempt income has the meaning given by section 6‑20 of the Income Tax Assessment Act 1997.
exploration credit has the same meaning as in the Income Tax Assessment Act