Document ID: chunk:federal_register_of_legislation:C2025C00029:section:2:p5
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 2 (pt 5/242)
Character Range: 8093616–8096460

(c) section 166‑240;
 (d) section 166‑245;
 (e) section 166‑255;
 (f) section 166‑260.
trading in *shares in a *listed public company, or in units in a unit trust, has the meaning given by section 960‑220.
trading stock has the meaning given by section 70‑10, as modified by section 70‑12 of this Act and sections 124ZO and 124ZQ of the Income Tax Assessment Act 1936.
trading stock loss has the meaning given by subsection 165‑115A(1D).
traditional security has the meaning given by section 26BB of the Income Tax Assessment Act 1936.
transfer balance has the meaning given by section 294‑30.
transfer balance account means an account that arises under section 294‑15.
transfer balance cap has the meaning given by section 294‑35 and modified by section 294‑185.
transfer balance credit has the meaning given by section 294‑25.
transfer balance debit has the meaning given by section 294‑80.
transferor trust has the meaning given by section 960‑75.
transfer pricing benefit has the meaning given by sections 815‑15, 815‑120 and 815‑220.
transfer value of an asset means the amount that could be expected to be received from the disposal of the asset in an open market after deducting any costs expected to be incurred in respect of the disposal.
transitioned petroleum activities has the meaning given by section 417‑10.
transition entity has the meaning given by section 58‑5.
transition time has the meaning given by section 58‑5.
transition year has the meaning given by section 58‑5.
transport capital expenditure has the meaning given by section 40‑865.
transport expense has the meaning given by section 900‑220.
transport facility has the meaning given by section 40‑870.
transport payment has the meaning given by section 900‑220.
travel allowance has the meaning given by section 900‑30.
travel allowance expense has the meaning given by section 900‑30.
travel between workplaces has the meaning given by section 25‑100.
travel expense has the meaning given by section 900‑95.
trial year has the meaning given by section 707‑120.
trust component, of a particular character, has the meaning given by sections 276‑260.
trust component deficit, of a particular character, has the meaning given by sections 276‑320.
trustee:
 (a) of a *superannuation fund, an *approved deposit fund or a *pooled superannuation trust—means:
 (i) if there is a trustee (within the ordinary meaning of that expression) of the fund or trust—the trustee; or
 (ii) in any other case—the person who manages the fund or trust; and
 (b) otherwise—has the meaning given by subsection 6(1) of the Income Tax Assessment Act 1936.
trust restructuring period has the meaning given by section 124‑860.
trust share amount has the meaning given by subsection 207‑120(4).
trust voting interest has the meaning given by section 124‑781.
ultimate controller has the meaning