Document ID: chunk:federal_register_of_legislation:C2025C00126:clause:3_5:p11
Version: federal_register_of_legislation:C2025C00126
Segment Type: clause
Provision Reference: sch 3 cl 5 (pt 11/12)
Character Range: 876817–879673

meaning given by subparagraph 80‑5(1)(c)(ii), 80‑40(1)(c)(ii) or 80‑80(1)(c)(ii).
contributing operator's payment has the meaning given by subsection 80‑5(3), 80‑40(3) or 80‑80(3).
contribution amount has the meaning given by paragraph 721‑25(1)(b) of the *ITAA 1997.
corrected GST amount has the meaning given by paragraph 19‑40(c).
corrected input tax credit amount has the meaning given by paragraph 19‑70(c).
course materials, in relation to an *education course, means materials provided by the entity supplying the course that are necessarily consumed or transformed by the students undertaking the course for the purposes of the course.
creditable acquisition has the meaning given by section 11‑5.
Note: This meaning is affected by sections 49‑35, 60‑10, 69‑5, 72‑40, 75‑20, 78‑30, 84‑145, 90‑15, 93‑5, 93‑15 and 111‑5.
creditable at less than 1/11 of the consideration has the meaning given by subsection 136‑50(2).
creditable importation has the meaning given by section 15‑5.
Note: This meaning is affected by sections 60‑10 and 69‑5.
creditable purpose:
 (a) in relation to the acquisition of a thing—has the meaning given by sections 11‑15 and 60‑20; and
 (b) in relation to the importation of a thing—has the meaning given by sections 15‑10 and 60‑20; and
 (c) in relation to the *application of a thing acquired or imported—has the meaning given by section 129‑50.
Note: This meaning is affected by section 70‑10.
CTP ancillary payment or supply has the meaning given by subsection 79‑35(3).
Note: Section 79‑90 also treats certain payments or supplies as CTP ancillary payments or supplies.
CTP compensation or ancillary payment or supply has the meaning given by subsection 79‑35(1).
CTP compensation payment or supply has the meaning given by subsection 79‑35(2).
Note: Section 79‑90 also treats certain payments or supplies as CTP compensation payments or supplies.
CTP dual premium or election payment or supply means a payment or supply to which section 79‑5 or 79‑15 applies.
CTP hybrid payment or supply has the meaning given by section 79‑25.
CTP premium, in relation to a *compulsory third party scheme, means:
 (a) a payment of a premium, contribution or similar payment under the scheme; or
 (b) a payment of levy in connection with the scheme.
current GST lodgment record has the meaning given by section 162‑10.
current GST turnover has the meaning given by section 188‑15.
Note: This meaning is affected by section 188‑22.
customs clearance area means a place identified under section 234AA of the Customs Act 1901.
customs duty means any duty of customs imposed by that name under a law of the Commonwealth, other than:
 (a) the A New Tax System (Goods and Services Tax Imposition—Customs) Act 1999; or
 (aa) the A New Tax System (Goods and Services Tax Imposition (Recipients)—Customs) Act 2005; or
 (b) the A New Tax System