taxpayer's assessment, arguing it was an "allowance" under section 65(2)(b) of the Income Tax Act 1976. The court upheld Sixton's objection, holding that neither the "points cheque" nor goods purchased with it were "allowances" but declined to state exactly what the meaning of "...
Available Incomemeans the Up-MACRO Available Income or the Down-MACRO Available Income, as applicable. Closing Stock Pricemeans the Stock Price as of the last day of any Performance Measurement Period. Exchangeable Share Considerationhas the meaning provided in the Exchangeable Share Provisions; ...
Disposable incomemeans that part of the income due and payable of any individual remaining fully paidin relation to a share, means that the nominal value and any premium to be paid to the company in respect of that share have been paid to the company; ...