Document ID: chunk:federal_register_of_legislation:C2004C01086:clause:16_3
Version: federal_register_of_legislation:C2004C01086
Segment Type: clause
Provision Reference: sch 16 cl 3
Character Range: 315171–316094

3  Subsection 6(1)
Insert:

full self‑assessment taxpayer, for a year of income (the current year), means any of the following:
 (a) a company;
 (b) the trustee of a trust that is a corporate unit trust in relation to the current year for the purposes of Division 6B of Part III;
 (c) the trustee of a trust that is a public trading trust in relation to the current year for the purposes of Division 6C of Part III;
 (d) the trustee of a fund that is an eligible ADF (as defined in section 267) in relation to the current year;
 (e) the trustee of a fund that is an eligible superannuation fund (as defined in section 267) in relation to the current year;
 (f) the trustee of a fund that is a pooled superannuation trust (as defined in section 267) in relation to the current year.

Note: A corporate limited partnership is taken to be a company under section 94J, so it will fall within paragraph (a) of this definition.