Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p4
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 4/59)
Character Range: 7875209–7877968

commencement or termination of the enterprise.
cash management trust means a trust that satisfies these requirements:
 (a) the trust is of a kind commonly known as a cash management trust;
 (b) each unit in the trust carries the same rights as every other unit in the trust.
cash settlable has the meaning given by subsection 230‑45(2).
CBC reporting entity: see country by country reporting entity.
CBC reporting group: see country by country reporting group.
CBC reporting parent: see country by country reporting parent.
CCIV: see corporate collective investment vehicle.
CCIV sub‑fund trust has the meaning given by subsection 195‑110(2).
cease to be an *active build to rent development has the meaning given by subsection 43‑152(4).
cessation event, in relation to a *provisional head company of a *MEC group, has the meaning given by subsection 719‑60(6).
CFC has the meaning given by Part X of the Income Tax Assessment Act 1936.
CFT has the meaning given by section 342 of the Income Tax Assessment Act 1936.
CGT asset has the meaning given by section 108‑5.
CGT cap amount has the meaning given by section 292‑105.
CGT concession stakeholder has the meaning given by subsection 152‑60.
CGT event means any of the CGT events described in Division 104. A CGT event described by number (for example: CGT event A1) refers to the relevant event in that Division.
CGT exempt amount has the meaning given by section 152‑315.
CGT retirement exemption limit has the meaning given by section 152‑320.
CGT small business entity has the meaning given by subsection 152‑10(1AA).
chain of trusts has the meaning given by section 104‑71.
changeover time for a company has the meaning given by sections 165‑115C, 165‑115D and 719‑705.
child: without limiting who is a child of an individual, each of the following is the child of an individual:
 (a) the individual's *adopted child, stepchild or exnuptial child;
 (b) a child of the individual's *spouse;
 (c) someone who is a child of the individual within the meaning of the Family Law Act 1975.
child recipient of a *superannuation income stream has the meaning given by section 294‑175.
class of a taxable income or a *tax loss of a *life insurance company has the meaning given by section 320‑133.
class: *membership interests in a company or trust form a class if the interests have the same, or substantially the same, rights.
clean building has the meaning given by section 12‑430 in Schedule 1 to the Taxation Administration Act 1953.
clean building managed investment trust has the meaning given by section 12‑425 in Schedule 1 to the Taxation Administration Act 1953.
Climate Change Minister means the Minister administering the National Greenhouse and Energy Reporting Act 2007.
Climate Change Secretary