48‑10.01 Definitions for Subdivision48‑10.01 Definitions for Subdivision

#### 48‑10.01 Definitions for Subdivision In this Subdivision: > family, in relation to a person, has the meaning given by section 272‑95 of Schedule 2F to the Income Tax Assessment Act 1936, as if the person were the test individual mentioned in that section. > fixed trust has the meaning given by section 995‑1 of the Income Tax Assessment Act 1997. > GST group includes a proposed GST group. > representative means: (a) in relation to a partner in a partnership: (i) for a partner that is not an individual—the partner; and (ii) for a partner that is an individual—the partner or a family member of the partner; and (b) in relation to a shareholder in a company: (i) for a shareholder that is not an individual—the shareholder; and (ii) for a shareholder that is an individual—the shareholder or a family member of the shareholder. > shareholder, of a company that is an unincorporated association, means a member of the association.