Introduction Overview Chapter 2: Matters which are distributions Section 1000: Meaning of “distribution”
2963.This section sets out the main circumstances that give rise to a distribution. It is based on sections 209(2) and (4) and 418 of ICTA.
2964.The section sets out the circumstances that give rise to a distribution in paragraphs A to H. A number of later sections refer to one or more of these paragraphs.
2965.The references to the source legislation are as follows:
2966.The section also provides signposts to extensions to the meaning of distribution in section 1064 and section 1072.