Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p37
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 37/59)
Character Range: 7959273–7962193

section 832‑320.
hybrid payer mismatch has the meaning given by section 832‑305.
hypothetical tax position has the meaning given by section 45‑615 in Schedule 1 to the Taxation Administration Act 1953.
IGIS official (short for Inspector‑General of Intelligence and Security official) means:
 (a) the Inspector‑General of Intelligence and Security; or
 (b) any other person covered by subsection 32(1) of the Inspector‑General of Intelligence and Security Act 1986.
immediate annuity means an *annuity that is presently payable.
Immigration Department means the Department administered by the Minister administering the Migration Act 1958.
Immigration Secretary means the Secretary of the *Immigration Department.
import has the meaning given by section 195‑1 of the *GST Act.
import declaration has the meaning given by the Customs Act 1901.
import declaration advice has the meaning given by the Customs Act 1901.
imported hybrid mismatch has the meaning given by section 832‑615.
importing payment, in relation to an *offshore hybrid mismatch, has the meaning given by section 832‑625.
improvement threshold has the meaning given by section 108‑85.
imputation benefit has the meaning given by subsection 204‑30(6).
imputation system means the rules in Part 3‑6.
IMR entity has the meaning given by section 842‑220.
IMR financial arrangement has the meaning given by section 842‑225.
IMR widely held entity has the meaning given by sections 842‑230 and 842‑240.
in a position to affect rights has the meaning given by section 975‑150.
incapacitated entity has the meaning given by section 195‑1 of the *GST Act.
incidental costs has the meaning given by section 110‑35.
incidental forestry scheme receipts has the meaning given by subsection 394‑30(4).
incidental shipping activities has the meaning given by section 51‑115.
income bond means a *life insurance policy issued by a *friendly society under which bonuses are regularly distributed.
income company has the meaning given by section 170‑10.
income for surcharge purposes, for a person and an income year, means the sum of the following:
 (a) the person's taxable income for the income year (disregarding the person's *assessable FHSS released amount for the income year and subsection 271‑105(1) in Schedule 2F to the Income Tax Assessment Act 1936);
 (b) the person's *reportable fringe benefits total (if any) for the income year;
 (c) the person's *reportable superannuation contributions for the income year;
 (d) the person's *total net investment loss for the income year;
less the amount mentioned in subsection 301‑20(3) for the person for the income year if the person is entitled to a tax offset under subsection 301‑20(2) for the income year.
income tax means income tax imposed by any of these:
 (a) the Income Tax Act 1986;
 (b) the Income Tax (Diverted Income) Act 1981;
 (c) the Income Tax (Former Complying Superannuation Funds) Act 1994;
 (d)