Document ID: chunk:federal_register_of_legislation:C2025C00029:section:25:p1
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 25 (pt 1/4)
Character Range: 7857678–7860549

25                                    Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997  section 38

assessment day for an income year of a *life insurance company has the meaning given by section 219‑45.
asset, of a *sub‑fund of a *CCIV, means any of the assets of the sub‑fund, ascertained in accordance with Subdivision B of Division 3 of Part 8B.5 of the Corporations Act 2001.
asset‑based income tax regime has the meaning given by section 830‑105.
asset entity has the meaning given by section 12‑436 in Schedule 1 to the Taxation Administration Act 1953.
asset for insurance acquisition cash flows has the same meaning as in the *applicable insurance contracts accounting standard.
asset included in the total assets of a company that is a foreign resident has the meaning given by section 768‑545.
associate has the meaning given by section 318 of the Income Tax Assessment Act 1936.
Note: Under section 87‑35, Australian government agencies, and certain parts of Australian governments and authorities, are not treated as associates for the purposes of ascertaining whether an entity is conducting a personal services business.
associated enterprises article has the meaning given by subsection 815‑15(5).
associated government entity means:
 (a) for the Commonwealth—each authority of the Commonwealth; or
 (b) for an authority of the Commonwealth—each other authority of the Commonwealth; or
 (c) for a State—each authority of the State; or
 (d) for an authority of a State—each other authority of the State; or
 (e) for a Territory—each authority of the Territory; or
 (f) for an authority of a Territory—each other authority of the Territory.
associate entity has the meaning given by section 820‑905.
associate entity debt has the meaning given by section 820‑910.
associate entity equity has the meaning given by section 820‑915.
associate entity excess amount has the meaning given by section 820‑920.
associate‑inclusive control interest in a company has the meaning given by section 975‑160.
associate interest has the meaning given by section 820‑905.
associate pair: an entity is an associate pair of another entity if any of the following conditions are satisfied:
 (a) the entity is an associate of the other entity;
 (b) the other entity is an associate of the entity.
at risk has the meaning given by section 118‑430.
attributable income has the meaning given by Division 7 of Part X of the Income Tax Assessment Act 1936.
attributable taxpayer has the meaning given by Part X of the Income Tax Assessment Act 1936.
attribution managed investment trust: see AMIT.
attribution percentage, in relation to a *CFC or a *CFT, has the meaning given by Part X of the Income Tax Assessment Act 1936.
audited consolidated financial statements for an entity for a period has the