Document ID: chunk:federal_register_of_legislation:C2025C00014:section:102aab:p4
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 102AAB (pt 4/5)
Character Range: 708950–711701

as in Part X.
tax law, in relation to a listed country or an unlisted country, has the same meaning as in Part X.
tax offset has the same meaning as in the Income Tax Assessment Act 1997.
transfer:
 (a) in relation to property—includes dispose of (whether by assignment, declaration of trust or otherwise) or provide; and
 (b) in relation to services—includes allow, confer, give, grant, perform or provide.
trust estate, in relation to a transfer of property or services, means the trust estate or, as the case requires, the trustee of the trust estate.
underlying transfer, in relation to a transfer of property or services to a trust estate, means:
 (a) if that transfer was an actual transfer—the actual transfer; or
 (b) if that transfer was taken to have been made because of subsection 102AAK(1)—the actual transfer referred to in that subsection; or
 (c) if that transfer was taken to have been made because of subsection 102AAK(2)—the actual transfer referred to in paragraph 102AAK(2)(d); or
 (d) if that transfer was taken to have been made because of subsection 102AAK(5)—the actual transfer referred to in paragraph 102AAK(5)(b); or
 (e) if that transfer was taken to have been made because of the application of subsection 102AAK(6) or (8) to an actual transfer—the actual transfer; or
 (f) if that transfer was taken to have been made because of the application of subsection 102AAK(6) or (8) to a transfer that was taken to have been made because of subsection 102AAK(1)—the actual transfer referred to in subsection 102AAK(1); or
 (g) if that transfer was taken to have been made because of the application of subsection 102AAK(6) or (8) to a transfer that was taken to have been made because of subsection 102AAK(5)—the actual transfer referred to in paragraph 102AAK(5)(b); or
 (h) if that transfer was taken to have been made because of subsection 102AAK(10)—the actual transfer referred to in paragraph 102AAK(10)(b); or
 (j) if that transfer was taken to have been made because of one or more applications of subsection 102AAK(11) to an actual transfer—the actual transfer; or
 (k) if that transfer was taken to have been made because of one or more applications of subsection 102AAK(11) to a transfer (in this paragraph called the deemed transfer) that was taken to have been made because of subsection 102AAK(1), (2), (5), (6), (8) or (10)—the actual transfer that, under a preceding paragraph of this definition, is the underlying transfer in relation to the deemed transfer.
underlying transferor, in relation to a transfer of property or services to a trust estate, means the entity who made the underlying transfer concerned.
unlisted country has the same meaning as in Part X.
weighted statutory interest rate, in relation