Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p36
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 36/59)
Character Range: 7956677–7959546

Health Act 1953.
Health Secretary means the Secretary of the Department administered by the *Health Minister.
hedged item has the meaning given by subsections 230‑335(10) and (11).
hedging financial arrangement has the meaning given by subsections 230‑335(1) to (9) and sections 230‑340 and 230‑345.
hedging financial arrangement election has the meaning given by section 230‑315.
held: see hold.
Heritage Secretary means the Secretary of the Department administered by the Minister administering the Australian Heritage Council Act 2003.
HIH company has the meaning given by section 322‑5.
HIH Trust has the meaning given by section 322‑5.
hire purchase agreement means:
 (a) a contract for the hire of goods where:
 (i) the hirer has the right, obligation or contingent obligation to buy the goods; and
Note: An example of a contingent obligation is a put option.
 (ii) the charge that is or may be made for the hire, together with any other amount payable under the contract (including an amount to buy the goods or to exercise an option to do so), exceeds the price of the goods; and
 (iii) title in the goods does not pass to the hirer until the option referred to in subparagraph (a)(i) is exercised; or
 (b) an agreement for the purchase of goods by instalments where title in the goods does not pass until the final instalment is paid.
hold:
 (a) hold a car for the purposes of Division 28 has the meaning given by section 28‑90; and
 (b) hold a *depreciating asset has the meaning given by section 40‑40; and
 (c) hold a *registered emissions unit has the meaning given by section 420‑12.
horse opening value has the meaning given by subsection 70‑65(1).
horse reduction amount has the meaning given by subsection 70‑65(2).
horticultural plant has the meaning given by section 40‑520.
horticulture has the meaning given by section 40‑535.
hotel building has the meaning given by section 43‑95.
housing and welfare means:
 (a) residential accommodation; or
 (b) health, education, recreation or similar facilities, or facilities for meals; or
 (c) works carried out directly in connection with such accommodation or facilities, including works for providing water, light, power, access or communications.
Housing Secretary means the Secretary of the Department administered by the Minister administering the National Rental Affordability Scheme Act 2008.
hybrid financial instrument mismatch has the meaning given by section 832‑200.
hybrid mismatch has the meaning given by sections 832‑215, 832‑230, 832‑310, 832‑400, 832‑475, 832‑545 and 832‑620.
hybrid payer has the meaning given by section 832‑320.
hybrid payer mismatch has the meaning given by section 832‑305.
hypothetical tax position has the meaning given by section 45‑615 in Schedule 1 to the Taxation Administration Act 1953.
IGIS official (short for Inspector‑General of Intelligence and Security