Examples of ITAA 1997 in a sentence
The provisions of the Income Tax Assessment Act 1936 (ITAA 1936), the Income Tax Assessment Act 1997 (ITAA 1997) and the Fringe Benefits Tax Assessment Act 1986 are incorporated into and read as one with the Agreements Act 1953.
The provisions of the Agreements Act 1953 (including the terms of the tax treaties) take precedence over provisions of the: • ITAA 1936 (other than the general anti-avoidance rules under Part IVA); • ITAA 1997; and • Fringe Benefits Tax Assessment Act 1986 (other than section 67 which is an anti-avoidance rule).
The date the Target Entities became a consolidated group, within the meaning of section 703-15(1) of the ITAA 1997, was 15 April 2013.
The Target Entities are a consolidated group within the meaning of section 703-5 of the ITAA 1997.
Evolution is the head company, within the meaning of section 703-15(2) of the ITAA 1997, of the Evolution Group.