Section 109ZD — Income Tax Assessment Act 1936: Defined terms

In this Division: amalgamated loan has the meaning given by subsection 109E(3). arrangement has the meaning given by section 995-1 of the Income Tax Assessment Act 1997. associate has the meaning given by section 318. benchmark franking percentage has the same meaning as in the Income Tax Assessment Act 1997. benchmark interest rate for a year of income has the meaning given by subsection 109N(2). deficit has the same meaning as in the Income Tax Assessment Act 1997. distributable surplus of a company for a year of income has the meaning given by subsection 109Y(2). entity has the meaning given by section 960-100 of the Income Tax Assessment Act 1997. family law obligation means an order, agreement or award mentioned in paragraph 126-5(1)(a), (b), (d), (e) or (f) of the Income Tax Assessment Act 1997. forgive a debt has the meaning given by section 109F. franking account has the same meaning as in the Income Tax Assessment Act 1997. franking percentage has the same meaning as in the Income Tax Assessment Act 1997. franking period has the same meaning as in the Income Tax Assessment Act 1997. guarantee, in relation to a loan, includes providing security for the loan. loan has the meaning given by subsection 109D(3). lodgment day for a private company’s year of income has the meaning given by subsection 109D(6). payment has the meaning given by subsection 109C(3) and section 109CA. unfrankable has the same meaning as in the Income Tax Assessment Act 1997.