Document ID: chunk:federal_register_of_legislation:C2025C00029:section:4:p4
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 4 (pt 4/15)
Character Range: 8023498–8026336

permanent establishment article has the meaning given by section 855‑16.
permitted entity value has the meaning given by section 118‑440.
permitted loan has the same meaning as in section 9‑10 of the Venture Capital Act 2002.
person includes a company.
personal injury annuity has the meaning given by section 54‑5.
personal injury lump sum has the meaning given by section 54‑5.
personal services business has the meanings given by subsection 87‑15(1) and section 87‑55.
personal services business determination means a determination under section 87‑60 or 87‑65.
personal services business test has the meaning given by subsection 87‑15(2).
personal services entity has the meaning given by subsection 86‑15(2).
personal services income has the meaning given by section 84‑5.
personal services payment remitter has the meaning given by section 13‑15 in Schedule 1 to the Taxation Administration Act 1953.
personal use asset has the meaning given by section 108‑20.
petroleum has the meaning given by subsection 40‑730(6).
Petroleum Exploration Permit WA‑523‑P permit area has the meaning given by subsection 417‑10(2).
petroleum resource rent tax means tax imposed by any of the following:
 (a) the Petroleum Resource Rent Tax (Imposition—General) Act 2012;
 (b) the Petroleum Resource Rent Tax (Imposition—Customs) Act 2012;
 (c) the Petroleum Resource Rent Tax (Imposition—Excise) Act 2012;
as assessed under the Petroleum Resource Rent Tax Assessment Act 1987.
petroleum resource rent tax amount means any debt or credit that arises directly under the *petroleum resource rent tax provisions.
petroleum resource rent tax law means:
 (a) the Petroleum Resource Rent Tax Assessment Act 1987; and
 (b) any Act that imposes *petroleum resource rent tax; and
 (c) the Taxation Administration Act 1953, so far as it relates to any Act covered by paragraphs (a) and (b); and
 (d) any other Act, so far as it relates to any Act covered by paragraphs (a) to (c) (or to so much of that Act as is covered); and
 (e) regulations under an Act, so far as they relate to any Act covered by paragraphs (a) to (d) (or to so much of that Act as is covered).
petroleum resource rent tax provisions means the *petroleum resource rent tax law, other than *BAS provisions.
PHIIB (short for private health insurance incentive beneficiary) has the meaning given by the Private Health Insurance Act 2007.
plant has the meaning given by section 45‑40.
policy owners' retained profits for *life insurance policies means Australian policy owners' retained profits, or overseas policy owners' retained profits, as defined by section 61 of the Life Insurance Act 1995, in relation to the statutory fund (within the meaning of section 29 of that Act) to which the business of issuing the policies relates.
policy termination value, in relation to a *life insurance