Document ID: chunk:federal_register_of_legislation:C2025C00029:section:4:p13
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 4 (pt 13/15)
Character Range: 8046425–8049257

registration requirements of an AFOF has the meaning given by subsection 9‑5(1) of the Venture Capital Act 2002.
registration requirements of an ESVCLP has the meaning given by subsection 9‑3(1) of the Venture Capital Act 2002.
registration requirements of a VCLP has the meaning given by subsection 9‑1(1) of the Venture Capital Act 2002.
regulated superannuation fund has the same meaning as in the Superannuation Industry (Supervision) Act 1993.
related entity has the meaning given by subsections 26‑35(2) and (3).
related scheme has the meaning given by section 974‑155.
related spousal interest has the meaning given by subsection 292‑102(4).
relative of a person means:
 (a) the person's *spouse; or
 (b) the *parent, grandparent, brother, sister, uncle, aunt, nephew, niece, lineal descendent or *adopted child of that person, or of that person's spouse; or
 (c) the spouse of a person referred to in paragraph (b).
Note: Section 960‑255 may be relevant to determining relationships for the purposes of paragraph (b) of the definition of relative.
release entitlement has the meaning given by section 135‑10 in Schedule 1 to the Taxation Administration Act 1953.
relevant interest has the same meaning as in the Corporations Act 2001.
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.
remaining effective life of a *depreciating asset:
 (a) has the meaning given by section 40‑75; and
 (b) if the asset is a vessel to which subsection 40‑103(2) applies—includes the meaning given by that subsection.
rent from land investment means rent that is derived or received from investments in Division 6C land.
replacement asset period has the meaning given by section 104‑190.
replacement‑asset roll‑over: a replacement‑asset roll‑over allows you to defer the making of a *capital gain or a *capital loss from one *CGT event until a later CGT event happens where your ownership of one CGT asset ends and you *acquire another one. The replacement‑asset roll‑overs are listed in section 112‑115.
reportable employer superannuation contribution has the meaning given by section 16‑182 in Schedule 1 to the Taxation Administration Act 1953.
reportable fringe benefits amount for an income year in respect of an employee's employment by an employer has the same meaning as in the Fringe Benefits Tax Assessment Act 1986 (as it applies of its own force or because of the Fringe Benefits Tax (Application to the Commonwealth) Act 1986).
reportable fringe benefits total has the same meaning as in the Fringe Benefits Tax Assessment Act 1986.
reportable