Document ID: chunk:federal_register_of_legislation:C2025C00029:section:4:p10
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 4 (pt 10/15)
Character Range: 8039000–8041627

an *SME investment that is made in accordance with Division 1 of Part 4 of the Pooled Development Funds Act 1997.
quarter means a period of 3 months ending on 31 March, 30 June, 30 September or 31 December.
quarterly instalment component has the meaning given by section 45‑610 in Schedule 1 to the Taxation Administration Act 1953.
quarterly payer means an entity that is liable to pay *PAYG instalments and is not an *annual payer or *monthly payer.
quarterly payer who pays 2 instalments annually on the basis of GDP‑adjusted notional tax has the meaning given by section 45‑134 in Schedule 1 to the Taxation Administration Act 1953.
quarterly payer who pays 4 instalments annually on the basis of GDP‑adjusted notional tax has the meaning given by section 45‑132 in Schedule 1 to the Taxation Administration Act 1953.
quarterly payer who pays on the basis of GDP‑adjusted notional tax has the meaning given by section 45‑130 in Schedule 1 to the Taxation Administration Act 1953.
quarterly payer who pays on the basis of instalment income has the meaning given by section 45‑125 in Schedule 1 to the Taxation Administration Act 1953.
quasi‑ownership right over land means:
 (a) a lease of the land; or
 (b) an easement in connection with the land; or
 (c) any other right, power or privilege over the land, or in connection with the land.
quote:
 (a) quote an entity's *ABN means quote in a form and manner approved by the Commissioner;
 (b) quote a *tax file number in connection with a *Part VA investment: you quote your tax file number in connection with the investment if you are taken, for the purposes of Part VA of the Income Tax Assessment Act 1936, to have quoted the number in connection with the investment;
 (c) quote a tax file number to a trustee: the beneficiary of a trust quotes the beneficiary's tax file number to the trustee of the trust if:
 (i) Division 4B of Part VA of the Income Tax Assessment Act 1936 applies to the trustee and to the beneficiary; and
 (ii) the beneficiary is taken, for the purposes of that Part, to have quoted the beneficiary's tax file number to the trustee.
quoted (for superannuation purposes) has the meaning given by section 295‑615.
RBA has the same meaning as in Part IIB of the Taxation Administration Act 1953.
RBA surplus has the same meaning as in Part IIB of the Taxation Administration Act 1953.
R&D activities has the meaning given by section 355‑20.
R&D entity has the meaning given by section 355‑35.
R&D partnership has the meaning given by subsection 355‑505(1).
realisation event has the meaning given by sections 977‑5, 977‑20 and 977‑55.
realisation‑time