Document ID: chunk:federal_register_of_legislation:C2025C00029:section:4:p25
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 4 (pt 25/30)
Character Range: 7841767–7844606

determining the consequences of a *direct value shift—has the meaning given by sections 725‑240, 725‑315 and 725‑325; and
 (ii) for the purposes of determining the consequences of an *indirect value shift—has the meaning given by sections 727‑830, 727‑835 and 727‑840.
adjustable value method means the method (for determining the effect of *indirect value shifts) for which Subdivision 727‑H provides.
adjusted assessed tax has the meaning given by section 45‑375 in Schedule 1 to the Taxation Administration Act 1953.
adjusted assessed taxable income has the meaning given by section 45‑370 in Schedule 1 to the Taxation Administration Act 1953.
adjusted available frankable profits has the meaning given by subsection 215‑25(2).
adjusted average debt has the meaning given by sections 820‑85, 820‑120, 820‑185 and 820‑225.
adjusted average equity capital has the meaning given by sections 820‑300, 820‑330, 820‑589 and 820‑613.
adjusted Division 6 percentage, in relation to a trust estate, has the same meaning as in Division 6 of Part III of the Income Tax Assessment Act 1936.
adjusted net third party interest expense has the meaning given by section 820‑54.
adjusted on‑lent amount has the meaning given by sections 820‑100, 820‑200 and 820‑210.
adjusted tax on *adjusted taxable income or on *adjusted withholding income has the meaning given by section 45‑340 in Schedule 1 to the Taxation Administration Act 1953.
adjusted taxable income has the meaning given by sections 45‑330 and 45‑480 in Schedule 1 to the Taxation Administration Act 1953.
adjusted taxable income for offsets means adjusted taxable income for rebates within the meaning of subsection 6(1) of the Income Tax Assessment Act 1936.
adjusted unrealised loss at an *alteration time for a company has the meaning given by section 165‑115U.
adjusted withholding income has the meaning given by sections 45‑335 and 45‑485 in Schedule 1 to the Taxation Administration Act 1953.
adopted child of a person means someone the person has adopted:
 (a) under a *State law or *Territory law about adoption of children; or
 (b) under a *foreign law about adoption of children, if the adoption would be recognised as valid under a State law or Territory law.
affected interest:
 (a) in the *losing entity for an *indirect value shift, has the meaning given by section 727‑460; or
 (b) in the *gaining entity for an indirect value shift, has the meaning given by section 727‑465.
affected owner:
 (a) of *down interests, has the meaning given by section 725‑80; and
 (b) of *up interests, has the meaning given by section 725‑85; and
 (c) for an *indirect value shift, has the meaning given by section 727‑530.
affiliate has the meaning given by section 328‑130.
affordable dwelling has the meaning given by subsection 43‑153(2).
AFOF means an *Australian venture capital fund