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Definitions & Acronyms
Income Tax Assessment Act
An entity has an indirect interest in a corporation if the corporation is linked to another corporation (the directly controlled corporation) in which the entity has a direct interest.
A corporation is linked to a directly controlled corporation if the corporation is part of a chain of corporations:
(a) that starts with the directly controlled corporation, and
(b) in which a link in the chain is formed if a corporation has a direct interest in the next corporation in the chain.
A cheque, bill of exchange, promissory note, money order and postal order issued by a post office.
Income Tax Assessment Act 1936 or Income Tax Assessment Act 1997 of the Commonwealth.
|Indian Ocean Territories (IOT)||
The Cocos and Christmas Islands are treated as though they were Western Australia for the purposes of administering payroll tax.