Taxation Administration Excluded Classes of Transactions and Entities for Third Party Reports on Shares and Units Determination 2022
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6 Definitions
(1) In this instrument:
Australian financial market means a financial market (within the meaning of Chapter 7 of the Corporations Act 2001) operating under an Australian market licence granted under subsection 795B(1) of that Act.
market integrity rules means rules made under section 798G of the Corporations Act 2001.
(2) Terms in this instrument that are defined in the TAA have the same meaning as in the TAA.
Note: Section 3AA of the TAA provides that an expression in Schedule 1 to the Act has the same meaning as in the Income Tax Assessment Act 1997.