Document ID: chunk:federal_register_of_legislation:C2025C00014:schedule:2f:p77
Version: federal_register_of_legislation:C2025C00014
Segment Type: schedule
Provision Reference: sch 2F (pt 77/79)
Character Range: 2392409–2395312

the dividends or capital were then successively paid or distributed by each company, partnership or trust interposed between the company and those persons.

Meaning of distribute
 (4) Section 272‑50 is disregarded in determining the meaning of distribute in paragraphs (3)(a) and (b).

Subdivision 272‑M—Various definitions

272‑140  Definitions
 (1) In this Schedule:
abnormal trading has the meaning given by Subdivision 269‑B.
arrangement means any arrangement, agreement, understanding, promise or undertaking, whether express or implied, and whether or not enforceable (or intended to be enforceable) by legal proceedings.
associate has the same meaning as in section 318.
benefit, in Division 270, has the meaning given by section 270‑20.
breakdown in the marriage or relationship of an individual: this occurs if the individual is living with another individual on a genuine domestic basis in a relationship as a couple (whether the individuals are the same sex or different sexes and whether legally married or not) and ceases to do so.
complying approved deposit fund means a complying approved deposit fund within the meaning of section 47 of the Superannuation Industry (Supervision) Act 1993.
complying superannuation fund means a complying superannuation fund within the meaning of section 45 of the Superannuation Industry (Supervision) Act 1993.
control a non‑fixed trust has the meaning given by Subdivision 269‑E.
designated infrastructure project entity has the meaning given by the Income Tax Assessment Act 1997.
directly or indirectly has a meaning affected by sections 272‑25 and 272‑30.
distribute income or capital has a meaning affected by sections 272‑45, 272‑50, 272‑55 and 272‑60.
excepted trust has the meaning given by section 272‑100.
family has the meaning given by section 272‑95.
family group has the meaning given by section 272‑90.
family trust has the meaning given by section 272‑75.
family trust distribution tax has the meaning given by section 271‑10.
family trust election has the meaning given by section 272‑80.
fixed entitlement has the meaning given by Subdivision 272‑A.
fixed trust has the meaning given by section 272‑65.
government body means:
 (a) the Commonwealth, a State or a Territory; or
 (b) a municipal corporation or other local governing body; or
 (c) a foreign state.
group has the meaning given by subsection 269‑95(5).
income year includes a year of income.
indirectly has a meaning affected by sections 272‑20 and 272‑63.
interposed entity election has the meaning given by section 272‑85.
listed public company has the meaning given by section 272‑135.
listed widely held trust has the meaning given by section 272‑115.
loss year means the income year in which a tax loss was incurred.
member of a company includes a shareholder, stockholder or holder of a life insurance policy of the company.
more than a 50% stake has the meaning given