Document ID: chunk:federal_register_of_legislation:C2025C00029:section:2:p4
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 2 (pt 4/242)
Character Range: 8091015–8093857

or the Income Tax Assessment Act 1936; or
 (ii) Schedule 1 to the Taxation Administration Act 1953; and
 (c) Schedule 1 to the Taxation Administration Act 1953;
except in Division 950 (Rules for interpreting this Act).
Note: Subsection (2) of this section prevents definitions in the Income Tax Assessment Act 1997 from affecting the interpretation of the Income Tax Assessment Act 1936.
tier‑1 company has the meaning given by section 719‑20.
tier 1 prudential capital deduction, for an entity and at a particular time, means the amounts that must be deducted in the calculation of the eligible tier 1 capital (within the meaning of the *prudential standards) of the entity at that time in accordance with the prudential standards as in force at that time.
timber mill building has the meaning given by section 43‑72.
timber operation has the meaning given by section 43‑72.
Timor Sea Maritime Boundaries Treaty means the Treaty between Australia and the Democratic Republic of Timor‑Leste Establishing their Maritime Boundaries in the Timor Sea done at New York on 6 March 2018, as in force from time to time.
Note: The Treaty could in 2019 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).
top company has the meaning given by section 719‑20.
total debt amount has the meaning given by sections 820‑100, 820‑200 and 820‑210.
total film expenditure has the meaning given by section 376‑170.
total forestry scheme deductions has the meaning given by subsection 394‑30(3).
total net forgiven amount has the meaning given by subsection 245‑105(1).
total net investment loss of an individual for an income year means the sum of:
 (a) the amount (if any) by which the individual's deductions for the income year that are attributable to *financial investments exceed the individual's gross income for that year from those investments; and
 (b) the amount (if any) by which the individual's deductions for the income year that are attributable to rental property exceed the individual's gross income for that year from rental property.
total participation interest has the meaning given by section 960‑180.
total release amount, in relation to an *excess non‑concessional contributions determination, has the meaning given by paragraph 97‑25(1)(c) in Schedule 1 to the Taxation Administration Act 1953.
total superannuation balance has the meaning given by section 307‑230.
total voting percentage in a company has the meaning given by section 768‑560.
tracing rule means a rule in one of the following sections:
 (a) section 166‑225;
 (b) section 166‑230;
 (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