4APurpose

4A Purpose

This instrument sets out decision-making principles with which the Commission must comply in making the following determinations:

(a) a determination under subsection 52ZZK(2) of the Act that, for the purposes of the application of subsection 52ZZK(1) of the Act to a specified individual and a specified company or trust, a specified amount is excluded income;

(b) a determination under section 52ZZL of the Act that the ordinary income of an individual does not include the amount or value of a distribution, or a part of the amount or value of a distribution, to the individual by a company or trust;

(c) a determination under section 52ZZP(3) of the Act that a specified period is a derivation period of a company or trust for the purposes of the application of Subdivision G of Division 11A of Part IIIB of the Act to a specified individual and to a specified company or trust;

(d) a determination under section 52ZZQ(1) of the Act that a specified period is an attribution period for the purposes of the application of Division 11A of Part IIIB of the Act to a specified individual and to a specified company or trust.