Document ID: chunk:federal_register_of_legislation:C2025C00029:section:4:p7
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 4 (pt 7/15)
Character Range: 8031232–8034042

1991—subsection 1209M(1) of that Act; or
 (b) for a special disability trust within the meaning of the Veterans' Entitlements Act 1986—subsection 52ZZZWA(1) of that Act.
principal class of shares in a company means:
 (a) those ordinary or common shares of the company that represent the majority of the voting power and value of the company; or
 (b) if no single class of ordinary or common shares represents the majority of the voting power and value of the company—those classes of ordinary or common shares that represent the majority of the voting power and value of the company.
private ancillary fund has the meaning given by section 426‑105 in Schedule 1 to the Taxation Administration Act 1953.
private ancillary fund guidelines has the meaning given by section 426‑110 in Schedule 1 to the Taxation Administration Act 1953.
private company means a company that is not a *public company for the income year.
private ruling has the meaning given by sections 359‑5 and 362‑25 in Schedule 1 to the Taxation Administration Act 1953.
private use, of a *car, has the meaning given by subsection 136(1) of the Fringe Benefits Tax Assessment Act 1986.
privatised asset has the meaning given by section 58‑5.
proceeds of crime order has the meaning given by section 355‑70 in Schedule 1 to the Taxation Administration Act 1953.
proceeds of the disposal or death has the meaning given by subsection 385‑100(2).
proceeds of the sale of 2 wool clips has the meaning given by subsection 385‑135(3).
processed minerals has the meaning given by section 40‑875.
production associate has the meaning given by subsection 405‑25(4).
production expenditure has the meaning given by Subdivision 376‑C.
production sharing contract has the meaning given by the *Timor Sea Maritime Boundaries Treaty.
product ruling means a public ruling under the Taxation Administration Act 1953 that states that it is a product ruling.
professional arts business has the meaning given by section 35‑10.
professional year 1 has the meaning given by subsection 405‑50(3).
professional year 2 has the meaning given by subsection 405‑50(4).
professional year 3 has the meaning given by subsection 405‑50(4).
professional year 4 has the meaning given by subsection 405‑50(4).
profit on the disposal of a leased *car has the meaning given by section 20‑115.
project amount has the meaning given by section 40‑840.
project life has the meaning given by section 40‑845.
Project Wickenby officer has the meaning given by section 355‑70 in Schedule 1 to the Taxation Administration Act 1953.
Project Wickenby taskforce agency has the meaning given by section 355‑70 in Schedule 1 to the Taxation Administration Act 1953.
Project Wickenby taskforce supporting agency has the meaning given by section 355‑70 in Schedule 1 to the Taxation Administration