Document ID: chunk:federal_register_of_legislation:C2025C00014:section:6:p16
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 6 (pt 16/19)
Character Range: 44387–46944

transmitted by:
 (i) satellite; or
 (ii) cable, optic fibre or similar technology;
 (dc) the use of, or the right to use, some or all of the part of the spectrum (within the meaning of the Radiocommunications Act 1992) specified in a spectrum licence issued under that Act;
 (e) the use of, or the right to use:
 (i) motion picture films;
 (ii) films or video tapes for use in connexion with television; or
 (iii) tapes for use in connexion with radio broadcasting; or
 (f) a total or partial forbearance in respect of:
 (i) the use of, or the granting of the right to use, any such property or right as is mentioned in paragraph (a) or any such equipment as is mentioned in paragraph (b);
 (ii) the supply of any such knowledge or information as is mentioned in paragraph (c) or of any such assistance as is mentioned in paragraph (d);
 (iia) the reception of, or the granting of the right to receive, any such visual images or sounds as are mentioned in paragraph (da);
 (iib) the use of, or the granting of the right to use, any such visual images or sounds as are mentioned in paragraph (db);
 (iic) the use of, or the granting of the right to use, some or all of such part of the spectrum specified in a spectrum licence as is mentioned in paragraph (dc); or
 (iii) the use of, or the granting of the right to use, any such property as is mentioned in paragraph (e).
RSA has the same meaning as in the Income Tax Assessment Act 1997.
Note: That Act defines RSA as having the meaning given by the Retirement Savings Accounts Act 1997.
RSA provider has the same meaning as in the Income Tax Assessment Act 1997.
Note: That Act defines RSA provider as having the same meaning as in the Retirement Savings Accounts Act 1997.
Second Commissioner means a Second Commissioner of Taxation.
share in a company has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997.
share capital account has the same meaning as in the Income Tax Assessment Act 1997.
shareholder includes member or stockholder.
shareholders' funds has the same meaning as in the Life Insurance Act 1995.
shortfall interest charge means the charge worked out under Division 280 in Schedule 1 to the Taxation Administration Act 1953.
small business entity has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997.
social security law has the meaning given by the Social Security Act 1991.
special disability trust has the same meaning as in the Income Tax Assessment Act 1997.
spouse has the meaning given by subsection 995‑1(1) of the Income