Document ID: chunk:federal_register_of_legislation:C2025C00029:section:2:p13
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 2 (pt 13/16)
Character Range: 7588346–7591671

Meaning of corporate tax entity
960‑120 Meaning of distribution
Subdivision 960‑G—Membership of entities
960‑130 Members of entities
960‑135 Membership interest in an entity
960‑140 Ordinary membership interest
Subdivision 960‑GP—Participation interests in entities
960‑180 Total participation interest
960‑185 Indirect participation interest
960‑190 Direct participation interest
960‑195 Non‑portfolio interest test
Subdivision 960‑H—Abnormal trading in shares or units
960‑220 Meaning of trading
960‑225 Abnormal trading
960‑230 Abnormal trading—5% of shares or units in one transaction
960‑235 Abnormal trading—suspected 5% of shares or units in a series of transactions
960‑240 Abnormal trading—suspected acquisition or merger
960‑245 Abnormal trading—20% of shares or units traded over 60 day period
Subdivision 960‑J—Family relationships
Guide to Subdivision 960‑J
960‑250 What this Subdivision is about
Operative provisions
960‑252 Object of this Subdivision
960‑255 Family relationships
Subdivision 960‑M—Indexation
Guide to Subdivision 960‑M
960‑260 What this Subdivision is about
960‑265 The provisions for which indexation is relevant
Operative provisions
960‑270 Indexing amounts
960‑275 Indexation factor
960‑280 Index number
960‑285 Indexation—superannuation and employment termination
960‑290 Indexation—levy threshold for the major bank levy
Subdivision 960‑S—Market value
Guide to Subdivision 960‑S
960‑400 What this Subdivision is about
Operative provisions
960‑405 Effect of GST on market value of an asset
960‑410 Market value of non‑cash benefits
960‑412 Working out market value using an approved method
960‑415 Amounts that depend on market value
Subdivision 960‑T—Meaning of Australia
Guide to Subdivision 960‑T
960‑500 What this Subdivision is about
Operative provisions
960‑505 Meaning of Australia
              Subdivision 960‑U—Significant global entities
Guide to Subdivision 960‑U
960‑550 What this Subdivision is about
Operative provisions
960‑555 Meaning of significant global entity
960‑560 Meaning of global parent entity
960‑565 Meaning of annual global income
960‑570 Meaning of global financial statements
960‑575 Meaning of notional listed company group
Division 961—Notional tax offsets
Subdivision 961‑A—Dependant (non‑student child under 21 or student) notional tax offset
Guide to Subdivision 961‑A
961‑1 What this Subdivision is about
Entitlement to the notional tax offset
961‑5 Who is entitled to the notional tax offset
Amount of the notional tax offset
961‑10 Amount of the dependant (non‑student child under 21 or student) notional tax offset
961‑15 Reduced amounts of the dependant (non‑student child under 21 or student) notional tax offset
961‑20 Reductions to take account of the dependant's income
Subdivision 961‑B—Dependant (sole parent of a non‑student child under 21 or student) notional tax offset
Guide to Subdivision 961‑B
961‑50 What this Subdivision is about
Operative provisions
961‑55 Who is entitled to the notional tax offset
961‑60 Amount of the dependant (sole parent of a non‑student child under 21 or student) notional tax offset
961‑65 Reductions to take account of change in circumstances
Division 974—Debt and equity interests
              Subdivision 974‑A—General
              Guide to Division 974
974‑1 What this Division is about
974‑5 Overview