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main income equalisation account

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Income Tax Act 2004 [Full Act]

Definitions and related matters
General definitions
[main income equalisation account] is defined in section EH 37 (Other definitions)


 

Income Tax Act 2004 [Full Act]

Timing and quantifying rules
Income equalisation schemes
[main income equalisation account], for a person, means the account that the Commissioner keeps in the person's name under section EH 5


 

Income Tax Act 2007 [Full Act]

Definitions and related matters
General definitions
[main income equalisation account] is defined in section EH 36 (Other definitions)


 

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