Document ID: chunk:federal_register_of_legislation:C2025C00014:section:102ub
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 102UB
Character Range: 863522–864221

102UB  Definitions—general
  In this Division:
closely held trust has the meaning given by subsection 102UC(1).
correct TB statement has the meaning given by section 102UG.
present entitlement has a meaning affected by section 102UJ.
tax offset has the same meaning as in the Income Tax Assessment Act 1997.
tax‑preferred amount has the meaning given by section 102UI.
TB statement period has the meaning given by section 102UH.
trustee beneficiary has the meaning given by section 102UD.
trustee beneficiary non‑disclosure tax means tax payable under paragraph 102UK(2)(a) or 102UM(2)(a).
untaxed part, of a share of the net income of a closely held trust, has the meaning given by section 102UE.