Document ID: chunk:federal_register_of_legislation:C2025C00014:section:317:p7
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 317 (pt 7/12)
Character Range: 1836319–1839094

company has a voting interest, within the meaning of section 334A, amounting to at least 10% of the voting power, within the meaning of that section, in the company paying the dividend.
non‑resident family trust has the meaning given by section 328.
non‑share forward contract means a forward contract that is not in respect of shares or a share price index.
non‑share futures contract means a futures contract that is not in respect of shares or a share price index.
notional allowable deduction has the meaning given by subsection 382(2).
notional assessable income has the meaning given by subsection 382(2).
notional exempt income has the meaning given by subsection 382(2).
Part X Australian resident means a resident within the meaning of section 6, but does not include an entity where:
 (a) there is a double tax agreement in force in respect of a foreign country; and
 (b) that agreement contains a provision that is expressed to apply where, apart from the provision, the entity would, for the purposes of the agreement, be both a resident of Australia and a resident of the foreign country; and
 (c) that provision has the effect that the entity is, for the purposes of the agreement, a resident solely of the foreign country.
passive income has the meaning given by section 446.
premium income means:
 (a) premiums in respect of insurance or reinsurance; or
 (b) life assurance premiums.
profits includes gains, whether of an income or capital nature.
property management services includes any of the following services:
 (a) cleaning;
 (b) secretarial;
 (c) catering.
provide, in relation to services, includes allow, confer, give, grant or perform.
public unit trust has the meaning given by section 329.
recognised accounts:
 (a) in relation to a company, in relation to a statutory accounting period, means the accounts referred to in subparagraph 432(1)(c) that are prepared by the company for the statutory accounting period; or
 (b) in relation to a partnership in which a company is a partner at any time during a statutory accounting period, means the accounts referred to in paragraph 437(1)(b) that are prepared by the partnership for the statutory accounting period.
rent means any consideration (in this definition called a rental consideration) paid or given by a lessee under a lease and includes consideration (whether paid or given by a lessee or another person) in the nature of a rental consideration.
residency assumption, in relation to a CFC, means the assumption about the residence of the CFC that is made in paragraph 383(a).
retention period, in relation to a statutory accounting period, means the period of 5 years commencing at the end of the statutory accounting period.
sale, in relation to goods, includes exchange or hire‑purchase