Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p33
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 33/59)
Character Range: 7949143–7952018

the funeral of the insured person.
Future Fund Board means the Future Fund Board of Guardians established by section 34 of the Future Fund Act 2006.
gainfully employed means employed or self‑employed for gain or reward in any business, trade, profession, vocation, calling, occupation or employment.
gaining entity for an *indirect value shift has the meaning given by section 727‑150.
GDP‑adjusted notional tax has the meaning given by section 45‑405 in Schedule 1 to the Taxation Administration Act 1953.
GDP amount for a *quarter has the meaning given by section 45‑405 in Schedule 1 to the Taxation Administration Act 1953.
general class investor has the meaning given by subsections 820‑46(2) and 820‑583(1).
general deduction has the meaning given by section 8‑1.
general insurance company means a body corporate that carries on *insurance business.
general insurance policy means a policy of insurance that is not a *life insurance policy or an *annuity instrument.
general interest charge means the charge worked out under Part IIA of the Taxation Administration Act 1953.
general partner means a partner of a *limited partnership whose liability in relation to the partnership is not limited.
general small business pool has the meaning given by section 328‑185.
general transfer balance cap has the meaning given by section 294‑35.
genuine redundancy payment has the meaning given by section 83‑175.
geothermal energy extraction has the meaning given by subsection 15‑40(4).
geothermal energy resources means matter occurring naturally within the Earth and containing energy as heat.
geothermal exploration information has the meaning given by subsection 15‑40(3).
global financial statements has the meaning given by section 960‑570.
global GST amount has the meaning given by section 195‑1 of the *GST Act.
global method:
 (a) of working out whether a company has an unrealised net loss at a particular time, has the meaning given by section 165‑115E; and
 (b) of working out whether a company has an adjusted unrealised loss at a particular time, has the meaning given by section 165‑115U.
global parent entity has the meaning given by section 960‑560.
GloBE Entity means an Entity (within the meaning of the *Minimum Tax Act).
GloBE Excluded Entity means an Excluded Entity (within the meaning of the *Minimum Tax Act).
GloBE Implementation Framework:
 (a) means the GloBE Implementation Framework (within the meaning of the *Minimum Tax Rules); or
 (b) if the expression GloBE Implementation Framework is not used in the Minimum Tax Rules—has the meaning given by the regulations.
GloBE Information Return has the meaning given by section 127‑5 in Schedule 1 to the Taxation Administration Act 1953.
GloBE Investment Entity:
 (a) means an Investment Entity (within the meaning of the *Minimum Tax Rules); or
 (b) if the expression Investment Entity is not used