Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p2
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 2/59)
Character Range: 7870190–7872993

sell‑buyback arrangement;
 (iii) a securities loan arrangement.
borrowing means any form of borrowing, whether secured or unsecured, and includes the raising of funds by the issue of a bond, debenture, discounted security or other document evidencing indebtedness.
branch hybrid has the meaning given by section 832‑485.
branch hybrid mismatch has the meaning given by section 832‑470.
bribe to a foreign public official has the meaning given by section 26‑52.
bribe to a public official has the meaning given by section 26‑53.
build to rent capital works deduction amount has the meaning given by section 44‑25.
build to rent compliance period has the meaning given by subsection 43‑152(5).
build to rent development has the meaning given by subsections 43‑152(1), (2) and (3).
build to rent development misuse tax means tax imposed by the Capital Works (Build to Rent Misuse Tax) Act 2024.
build to rent misuse amount has the meaning given by section 44‑20.
build to rent withholding amount has the meaning given by section 44‑30.
bundle of losses has the meaning given by section 707‑315.
business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.
business continuity test has the meaning given by Subdivision 165‑E.
business continuity test period has the meaning given by sections 165‑13, 165‑15, 165‑35, 165‑40, 165‑45, 165‑126, 165‑129, 165‑132, 166‑5, 166‑20, 166‑40, 707‑125, 707‑135, 715‑50, 715‑55, 715‑60, 715‑70, 715‑95, 715‑355 and 715‑360, and affected by sections 415‑35, 415‑40 and 707‑400.
business day means a day other than:
 (a) a Saturday or a Sunday; or
 (b) a day which is a public holiday for the whole of:
 (i) any State; or
 (ii) the Australian Capital Territory; or
 (iii) the Northern Territory.
business kilometres has the meaning given by sections 28‑25 and 28‑90.
business meeting has the meaning given by subsections 32‑65(3) and (4).
business profits article has the meaning given by subsection 815‑15(6).
business travel expense has the meaning given by section 900‑95.
business use percentage has the meaning given by section 28‑90.
capital allowance means a deduction under:
 (a) Division 40 (capital allowances) of this Act; or
 (ab) Division 43 (capital works) of this Act; or
 (ac) Subdivision 328‑D (capital allowances for small business entities) of this Act; or
 (d) former Division 10BA of Part III of that Act (Australian films); or
 (e) former Division 10B of Part III of that Act (copyright in Australian films).
capital gain: for each *CGT event a capital gain is worked out in the way described in that event.
Note 1: There are some CGT events for which there is no capital gain.
Note 2: For income years before 1998‑99, capital gain has the meaning given by section 102‑20 of the Income Tax