Document ID: chunk:federal_register_of_legislation:C2025C00014:section:317:p5
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 317 (pt 5/12)
Character Range: 1831369–1834091

to taxes on income and capital; or
 (iii) for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital; or
 (iv) for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains; or
 (v) for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital and to certain other taxes.
eligible designated concession income, in relation to a listed country, in relation to a particular period (in this definition called the income period), means designated concession income in relation to the listed country:
 (a) that is not subject to tax in another listed country in a tax accounting period:
 (i) ending before the end of the income period; or
 (ii) commencing during the income period; or
 (b) that is:
 (i) subject to tax in another listed country in a tax accounting period:
 (A) ending before the end of the income period; or
 (B) commencing during the income period; and
 (ii) designated concession income in relation to that other listed country.
eligible finance share has the meaning given by section 327.
eligible finance share dividend means a dividend in respect of an eligible finance share.
eligible provision or reserve means:
 (a) a provision or reserve required to be maintained by law; or
 (b) a provision for any liability in respect of foreign tax or Australian tax; or
 (c) a reserve maintained for the purpose of qualifying for relief from foreign tax; or
 (d) a provision or reserve for depreciation, bad or doubtful debts or leave payments; or
 (e) any other provision or reserve of a kind prescribed by regulations for the purposes of this paragraph.
eligible transferor has the meaning given by sections 347 and 348.
entitled to acquire has the meaning given by section 322.
entity means any of the following:
 (a) a company;
 (b) a partnership;
 (c) a person in the capacity of trustee;
 (d) any other person.
factoring income means income derived from carrying on a business of factoring.
financial intermediary business means:
 (a) banking business; or
 (b) a business whose income is principally derived from the lending of money.
general insurance company means a company whose sole or principal business is insurance business within the meaning of subsection 3(1) of the Insurance Act 1973, but does not include a life assurance company.
goods includes:
 (a) ships, aircraft and other vehicles; and
 (b) animals, including fish; and
 (c) minerals, trees and crops, whether on, under or attached to land or not; and
 (d) gas and electricity.
grossed‑up amount, in relation to an attribution debit, has the meaning given by