ITAA 1997 definition
Examples of ITAA 1997 in a sentence
Consolidated Group a Consolidated Group or a MEC group as those terms are defined in section 995-1 of the ITAA 1997.
Exit Payment the payment determined in accordance with the Tax Sharing Agreement and pursuant to section 721-35 of the ITAA 1997, which is required to be made by clause 5.7(e).
Tax Demand 1 a Demand or assessment from a Governmental Agency requiring the payment of any Tax or Duty; 2 any document received from a Governmental Agency administering any Tax or Duty assessing, imposing, claiming or indicating an intention to claim any Tax or Duty; 3 a notice to a contributing member of a Consolidated Group given under section 721-15(5) or (5A) of the ITAA 1997; or 4 lodgement of a tax return or a request for an amendment under a law about self-assessment of Tax.
Tax Sharing Agreement an agreement contemplated by section 721-25 of the ITAA 1997.
Consolidated Group a ‘Consolidated Group’ or a ‘MEC’ group as those terms are defined in section 995-1 of the ITAA 1997.