Document ID: chunk:federal_register_of_legislation:C2025C00126:clause:3_7:p1
Version: federal_register_of_legislation:C2025C00126
Segment Type: clause
Provision Reference: sch 3 cl 7 (pt 1/8)
Character Range: 882346–885104

7                       Section 137‑5                                                           Stock on hand on becoming registered etc.

Note: Decreasing adjustments decrease your net amounts.
dental practitioner has the meaning given by subsection 3(1) of the Health Insurance Act 1973.
deposit account: an account is a deposit account if:
 (a) the account is made available by an Australian ADI (within the meaning of the Corporations Act 2001) in the course of carrying on a banking business (within the meaning of the Banking Act 1959); and
 (b) amounts credited to the account represent money taken by the ADI on deposit (other than as part‑payment for identified goods or services); and
 (c) amounts credited to the account do not relate to a debenture (as defined in section 9 of the Corporations Act 2001) of the ADI.
derived has a meaning affected by subsection 6‑5(4) of the *ITAA 1997.
digital currency means digital units of value that:
 (a) are designed to be fungible; and
 (b) can be provided as *consideration for a supply; and
 (c) are generally available to members of the public without any substantial restrictions on their use as consideration; and
 (d) either:
 (i) are not denominated in any country's currency; or
 (ii) are denominated in a currency that is not issued by, or under the authority of, an *Australian government agency or a foreign government agency (within the meaning of the Income Tax Assessment Act 1997); and
 (e) do not have a value that depends on, or is derived from, the value of anything else; and
 (f) do not give an entitlement to receive, or to direct the supply of, a particular thing or things, unless the entitlement is incidental to:
 (i) holding the digital units of value; or
 (ii) using the digital units of value as consideration;
but does not include a thing that, if supplied, would be a *financial supply for a reason other than being a supply of:
 (g) one or more digital units of value to which paragraphs (a) to (f) apply; or
 (h) *money.
Disability Services Minister means the Minister administering the National Disability Insurance Scheme Act 2013.
dividend has the meaning given by subsections 6(1), (4) and (5) of the *ITAA 1936.
early net amount has the meaning given by subsection 162‑145(3).
education course means:
 (a) a *pre‑school course; or
 (b) a *primary course; or
 (c) a *secondary course; or
 (d) a *tertiary course; or
 (f) a *special education course; or
 (g) an *adult and community education course; or
 (h) an *English language course for overseas students; or
 (i) a *first aid or life saving course; or
 (j) a *professional or trade course; or
 (k) a *tertiary residential college course.
education institution has the meaning given by subsection 3(1) of the Student