Document ID: chunk:federal_register_of_legislation:C2025C00126:clause:3_7:p8
Version: federal_register_of_legislation:C2025C00126
Segment Type: clause
Provision Reference: sch 3 cl 7 (pt 8/8)
Character Range: 899819–900975

zone.
inbound intangible consumer supply has the meaning given by section 84‑65.
incapacitated entity means:
 (a) an individual who is a bankrupt; or
 (b) an entity that is in liquidation or receivership; or
 (c) an entity that has a *representative.
incidental valuable metal goods means goods:
 (a) acquired for the purposes of sale or exchange (but not for manufacture) in the ordinary course of *business; and
 (b) that consist wholly or partly of *valuable metal; and
 (c) in relation to which any of the following applies:
 (i) the goods are collectables or antiques, and the goods are not *precious metals;
 (ii) at the time of the acquisition, the market value of the goods exceeds the *valuable metal threshold;
 (iii) the goods are in a class determined by the Minister, by legislative instrument, for the purposes of this subparagraph.
income year has the meaning given by section 995‑1 of the *ITAA 1997.
increasing adjustment means an amount arising under one of the following provisions:

Increasing adjustments
Item                    Provision                                                                                   Subject matter