Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p15
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 15/59)
Character Range: 7903430–7906188

time and the particular time.
deferred roll‑over loss: an asset has a deferred roll‑over loss at a particular time if:
 (a) before that time there was a roll‑over under a provision or former provision of this Act in relation to a disposal or a *CGT event that happened in relation to the asset; and
 (b) as a result of the roll‑over all or part of a *capital loss from the disposal or CGT event was disregarded.
The amount of the deferred roll‑over loss is equal to the amount of the capital loss that was disregarded, reduced by the amount (if any) by which the loss has been taken into account in working out a *net capital gain (section 102‑5) or *net capital loss (section 102‑10) in relation to the asset between the roll‑over time and the particular time.
deferred superannuation income stream has the meaning given by the Superannuation Industry (Supervision) Regulations 1994.
deferred to a debt account, for a *superannuation interest, in relation to *assessed Division 293 tax, has the meaning given by section 133‑10 in Schedule 1 to the Taxation Administration Act 1953.
deficit:
 (a) section 205‑40 sets out when a *franking account is in deficit; and
 (b) section 208‑125 sets out when an *exempting account is in deficit; and
 (c) section 210‑130 sets out when a *venture capital sub‑account is in deficit.
defined benefit contributions has the meaning given by sections 293‑115, 293‑150 and 293‑195.
defined benefit income has the meaning given by section 303‑2.
defined benefit income cap has the meaning given by section 303‑4.
defined benefit interest has the meaning given by section 291‑175.
defined benefit tax has the meaning given by section 133‑15 in Schedule 1 to the Taxation Administration Act 1953.
demerged entity has the meaning given by section 125‑70.
demerger has the meaning given by section 125‑70.
demerger dividend has the meaning given by subsection 6(1) of the Income Tax Assessment Act 1936.
demerger group has the meaning given by section 125‑65.
demerger subsidiary has the meaning given by section 125‑65.
demerging entity has the meaning given by section 125‑70.
demutualise: a mutual entity (within the meaning of the Corporations Act 2001) that issues one or more MCIs (within the meaning of that Act) is taken not to demutualise by doing so.
Note: MCI is short for mutual capital instrument (see section 167AD of the Corporations Act 2001).
departing Australia superannuation payment has the meaning given by section 301‑170.
depository entity has the meaning given by section 166‑260.
depreciating asset has the meaning given by section 40‑30.
depreciating asset lease: a depreciating asset lease is an agreement (including a renewal of an agreement) under which the entity that *holds the *depreciating asset