Income Tax Act 2007 section 809ZR

Minor definitions

Section 809ZR provides definitions of key terms used throughout the chapter and extends the rules to cover community amateur sports clubs as well as charities.

• "Arrangements" is defined broadly to include any scheme, plan or understanding, whether legally enforceable or not, covering single or multiple transactions
• "Charity" is extended to include registered community amateur sports clubs (CASCs) as defined in section 658(6) of CTA 2010
• Where a charitable trust is involved, references to a charity being entitled to a tax repayment or liable to pay tax are read as applying to the trustees of that trust
• These definitions ensure that the anti-avoidance provisions in the chapter apply consistently across charities, charitable trusts and community amateur sports clubs