Statute
Section 121ED — Income Tax Assessment Act 1936: Meaning of trade with a person
Text of the provision Official document
A person (the trader) is said to trade with another person in a thing if: (a) the trader, for the purpose of trading in the thing, acquires it on issue from the other person; or (b) the trader, for the purpose of trading in the thing, buys it from the other person; or (c) the trader, in trading in the thing, sells it to the other person.
Official source: Federal Register of Legislation
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