Document ID: chunk:federal_register_of_legislation:C2025C00029:section:4:p12
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 4 (pt 12/15)
Character Range: 8043944–8046683

recoupment has the meaning given by section 20‑25.
recreation includes amusement, sport or similar leisure‑time pursuits.
recreational club has the meaning given by subsection 26‑45(2).
redeemable shares means:
 (a) *shares that are liable to be redeemed; or
 (b) shares that, at the option of the company that issued them, are liable to be redeemed.
reduce a franking assessment has the meaning given by subsection 214‑125(2).
reduced beneficiary's share of a trust's net income for an income year has the meaning given by section 45‑483 in Schedule 1 to the Taxation Administration Act 1953.
reduced cost base of a *CGT asset has the meaning given by Subdivision 110‑B.
reduced net asset amount has the meaning given by section 104‑100.
reduced no beneficiary's share of a trust's net income for an income year has the meaning given by section 45‑483 in Schedule 1 to the Taxation Administration Act 1953.
reduction amount has the meaning given by subsections 385‑120(2) and (3).
referable: a *share in a *CCIV is referable to a *sub‑fund of the CCIV if it is so referable under subsection 1230(1) of the Corporations Act 2001.
registered auditor, in relation to an entity, means:
 (a) a person registered as an auditor under a law in force in a State or a Territory; or
 (b) if the entity is not an Australian resident—a person registered as an auditor under a law in force in the country of which the entity is a resident.
registered charity means an entity that is registered under the Australian Charities and Not‑for‑profits Commission Act 2012 as the type of entity mentioned in column 1 of item 1 of the table in subsection 25‑5(5) of that Act.
registered emissions unit has the meaning given by section 420‑10.
registered health promotion charity means an institution that is:
 (a) a *registered charity; and
 (b) registered under the Australian Charities and Not‑for‑profits Commission Act 2012 as the subtype of entity mentioned in column 2 of item 13 of the table in subsection 25‑5(5) of that Act.
registered public benevolent institution means an institution that is:
 (a) a *registered charity; and
 (b) registered under the Australian Charities and Not‑for‑profits Commission Act 2012 as the subtype of entity mentioned in column 2 of item 14 of the table in subsection 25‑5(5) of that Act.
registered scheme has the same meaning as in the Corporations Act 2001.
registered tax agent has the meaning given by subsection 90‑1(1) of the Tax Agent Services Act 2009.
registration requirements of an AFOF has the meaning given by subsection 9‑5(1) of the Venture Capital Act 2002.
registration requirements of an ESVCLP has the meaning given by subsection 9‑3(1) of the Venture Capital Act 2002.
registration requirements of a