Document ID: chunk:federal_register_of_legislation:C2025C00126:clause:3_9:p8
Version: federal_register_of_legislation:C2025C00126
Segment Type: clause
Provision Reference: sch 3 cl 9 (pt 8/14)
Character Range: 921077–923799

contribution has the meaning given by subsection 136(1) of the Fringe Benefits Tax Assessment Act 1986 but includes any consideration paid in respect of the provision of a benefit that is an exempt benefit for the purposes of that Act.
recipient's payment has the meaning given by paragraph 9(2)(e) or 10(3)(c) of the Fringe Benefits Tax Assessment Act 1986.
recognised professional: a person is a recognised professional, in relation to the supply of a service of a kind specified in the table in subsection 38‑10(1), if:
 (a) the service is supplied in a State or Territory in which the person has a permission or approval, or is registered, under a *State law or a *Territory law prohibiting the supply of services of that kind without such permission, approval or registration; or
 (b) the service is supplied in a State or Territory in which there is no State law or Territory law requiring such permission, approval or registration, and the person is a member of a professional association that has uniform national registration requirements relating to the supply of services of that kind; or
 (c) in the case of services covered by item 3 in the table—the service is supplied by an accredited service provider within the meaning of section 4 of the Hearing Services Administration Act 1997.
recognised tax adviser has the meaning given by section 995‑1 of the *ITAA 1997.
redeliverer, of a *supply of low value goods, has the meaning given by subsection 84‑77(4).
reduced credit acquisition has the meaning given by section 70‑5.
refiner of precious metal means an entity that satisfies the Commissioner that it regularly converts or refines *precious metal in *carrying on its *enterprise.
registered means:
 (a) in relation to an entity—registered under Part 2‑5; or
 (b) in relation to a branch of an entity—registered under Division 54.
registration turnover threshold has the meaning given by sections 23‑15 and 63‑25.
relates to business finance has the meaning given by subsection 129‑10(3).
relevant traveller:
 (a) in relation to goods that are exported—has the same meaning as in section 96A of the Customs Act 1901; and
 (b) in relation to goods that are *airport shop goods—has the same meaning as in section 96B of the Customs Act 1901.
religious practitioner means:
 (a) a minister of religion; or
 (b) a student at an institution who is undertaking a course of instruction in the duties of a minister of religion; or
 (c) a full‑time member of a religious order; or
 (d) a student at a college conducted solely for training persons to become members of religious orders.
representative means:
 (a) a trustee in bankruptcy; or
 (b) a *liquidator; or
 (c) a receiver; or
 (ca) a controller (within the