Income Tax Act 2007 section 1021

Application of definitions of "connected" persons and "control"

Section 1021 establishes that the standard definitions of "connected persons" and "control" apply throughout the Income Tax Act 2007, unless a specific provision states otherwise.

• The definition of "connected persons" in section 993 applies across the entire Act unless a particular provision disapplies or modifies it.
• The definition of "control" in section 995 likewise applies across the entire Act unless a particular provision states otherwise.
• These are default definitions — individual sections of the Act may override them where a different meaning is needed for a specific purpose.
• The application of the "control" definition extends to provisions on approved charitable investments in Part 10 of the Act, including section 560.