Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p22
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 22/59)
Character Range: 7921362–7924197

2: For ESS interests acquired before 1 July 2009, see subsection 83A‑5(4) of the Income Tax (Transitional Provisions) Act 1997.
ESS interest, in a company, has the meaning given by subsection 83A‑10(1).
Note: ESS is short for employee share scheme.
ESVCLP means an *early stage venture capital limited partnership.
ETP cap amount has the meaning given by section 82‑160.
excepted MIT CSA income has the meaning given by section 12‑442 in Schedule 1 to the Taxation Administration Act 1953.
excepted trust has the meaning given by section 272‑100 in Schedule 2F to the Income Tax Assessment Act 1936.
excess concessional contributions has the meaning given by section 291‑20.
excess concessional contributions determination has the meaning given by section 97‑5 in Schedule 1 to the Taxation Administration Act 1953.
excess exploration credit tax means tax imposed by the Excess Exploration Credit Tax Act 2015.
excess franking offsets has the meaning given by section 36‑55.
excess non‑concessional contributions has the meaning given by section 292‑85.
excess non‑concessional contributions determination has the meaning given by subsection 97‑25(2) in Schedule 1 to the Taxation Administration Act 1953.
excess non‑concessional contributions tax means tax imposed under the Superannuation (Excess Non‑concessional Contributions Tax) Act 2007.
excess non‑concessional contributions tax assessment has the meaning given by sections 292‑230 and 292‑310.
excess tax EBITDA amount has the meaning given by section 820‑60.
excess transfer balance has the meaning given by section 294‑30 and modified by section 294‑140.
excess transfer balance determination has the meaning given by section 136‑10 in Schedule 1 to the Taxation Administration Act 1953.
excess transfer balance earnings has the meaning given by section 294‑235.
excess transfer balance period has the meaning given by section 294‑230.
excess transfer balance tax means tax imposed by the Superannuation (Excess Transfer Balance Tax) Imposition Act 2016.
excess untaxed roll‑over amount has the meaning given by section 306‑15.
exchangeable interest has the meaning given by section 130‑100.
excisable goods has the meaning given by the *GST Act.
Excise Acts has the meaning given by the Excise Act 1901.
excise duty has the meaning given by the *GST Act.
excise‑equivalent goods has the same meaning as in the Customs Act 1901.
excise law means:
 (a) the Excise Act 1901; and
 (b) any Act that imposes *excise duty; and
 (c) the Taxation Administration Act 1953, so far as it relates to any Act covered by paragraphs (a) and (b); and
 (d) any other Act, so far as it relates to any Act covered by paragraphs (a) to (c) (or to so much of that Act as is covered); and
 (e) regulations under any Act, so far as they relate to any Act covered by paragraphs (a) to (d) (or to so