Document ID: chunk:federal_register_of_legislation:C2025C00126:clause:3_9:p12
Version: federal_register_of_legislation:C2025C00126
Segment Type: clause
Provision Reference: sch 3 cl 9 (pt 12/14)
Character Range: 931082–933986

Note: This meaning is also affected by sections 49‑30, 66‑45, 72‑5, 78‑25, 78‑60, 78‑65, 78‑70, 79‑60, 79‑85, 80‑10, 80‑50, 84‑85, 90‑5, 100‑5, 100‑18, 110‑5, 110‑15, 110‑20, 110‑25, 110‑30, 113‑5 and 142‑10.
taxation law has the meaning given by section 2 of the Taxation Administration Act 1953.
tax invoice has the meaning given by subsections 29‑70(1) and 48‑57(1), and includes a document that the Commissioner treats as a tax invoice under subsection 29‑70(1B). However, it does not include a document that does not comply with the requirements of section 54‑50 (if applicable).
taxi travel means travel that involves transporting passengers, by taxi or limousine, for fares.
tax loss has the meaning given by subsection 995‑1(1) of the *ITAA 1997.
tax period means a tax period applying to you under:
 (a) Division 27 (about quarterly and one month tax periods); or
 (b) section 48‑73 (about GST groups with incapacitated entities); or
 (c) section 57‑35 (about resident agents); or
 (d) section 58‑35 (about representatives of incapacitated entities); or
 (e) section 151‑40 (about annual tax periods); or
 (f) section 162‑55 (about instalment tax periods).
tax period turnover threshold has the meaning given by subsection 27‑15(3).
tax‑related liability has the meaning given by section 255‑1 in Schedule 1 to the Taxation Administration Act 1953.
telecommunication supply has the meaning given by section 85‑10.
Territory law has the meaning given by section 995‑1 of the *ITAA 1997.
tertiary course means:
 (a) a course of study or instruction that is a tertiary course determined by the *Student Assistance Minister under subsection 5D(1) of the Student Assistance Act 1973 for the purposes of that Act; or
 (aa) a course of study or instruction accredited at Masters or Doctoral level and supplied by a *higher education institution or a *non‑government higher education institution; or
 (b) any other course of study or instruction that the Student Assistance Minister has determined is a tertiary course for the purposes of this Act.
tertiary residential college course means a course supplied in connection with a *tertiary course at premises that are used to provide accommodation to students undertaking tertiary courses.
thing means anything that can be supplied or imported.
third party adjustment note means a document that complies with the requirements of section 134‑20 and (if applicable) section 54‑50.
total Subdivision 66‑B credit amount has the meaning given by subsection 66‑65(1).
total Subdivision 66‑B GST amount has the meaning given by subsection 66‑65(2).
tradex order has the meaning given by subsection 141‑10(2).
tradex scheme goods has the meaning given by subsection 141‑10(1).
transportation document includes the following:
 (a) a consignment note;
 (b) a house bill of lading;
 (c) an ocean bill of lading;
 (d) a house air waybill;
 (e) a master air waybill;