In this Act:
"clean building managed investment trust" has the same meaning as in the Income Tax Assessment Act 1997 .
"entity" has the same meaning as in the Income Tax Assessment Act 1997 .
"fund payment" has the same meaning as in the Income Tax Assessment Act 1997 .
"income year" has the same meaning as in the Income Tax Assessment Act 1997 .
"information exchange country" has the same meaning as in the Income Tax Assessment Act 1997 .
"non-concessional MIT income" has the same meaning as in the Income Tax Assessment Act 1997 .