Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p43
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 43/59)
Character Range: 7974560–7977389

agreement; and
 (b) does not include an agreement within the meaning of the International Tax Agreements Act 1953.
invalidity segment, of an *employment termination payment, has the meaning given by section 82‑150.
investment body for a *Part VA investment has the meaning given by section 202D of the Income Tax Assessment Act 1936.
investment commitment time has the meaning given by section 41‑25.
investment registration requirement:
 (a) in relation to a *VCLP—has the meaning given by subsection 9‑1(2) of the Venture Capital Act 2002; and
 (ab) in relation to an *ESVCLP—has the meaning given by subsection 9‑3(2) of the Venture Capital Act 2002; and
 (b) in relation to an *AFOF—has the meaning given by subsection 9‑5(2) of the Venture Capital Act 2002.
investor for a *Part VA investment has the meaning given by section 202D of the Income Tax Assessment Act 1936.
invoice means a document notifying an obligation to make a payment.
involuntary roll‑over superannuation benefit has the meaning given by section 306‑12.
inward investing entity (ADI) has the meaning given by sections 820‑395 and 820‑609.
Note: Section 820‑430 allows an inward investor (financial) to be treated as an inward investing entity (ADI) in certain cases.
inward investing financial entity (non‑ADI) has the meaning given by section 820‑185 and 820‑583(1).
inward investment vehicle (financial) has the meaning given by sections 820‑185, 820‑583, 820‑609 and 820‑610.
Note: Section 820‑430 allows an inward investment vehicle (financial) to be treated as an outward investing entity (ADI) in certain cases.
inward investor (financial) has the meaning given by section 820‑185.
Note: Section 820‑430 allows an inward investor (financial) to be treated as an inward investing entity (ADI) in certain cases.
irrigation water provider has the meaning given by section 40‑515.
IRU is an indefeasible *right to use a telecommunications cable system.
issued, in relation to a *debt interest, has the meaning given by paragraph 974‑55(1)(d).
issue pool, for exploration investment made in an entity in an income year, has the meaning given by section 418‑115.
IVS period has the meaning given by section 727‑150.
IVS time has the meaning given by section 727‑150.
joint venture operator for a *GST joint venture has the meaning given by section 195‑1 of the *GST Act.
JPDA (short for Joint Petroleum Development Area) has the same meaning as it has in the Petroleum (Timor Sea Treaty) Act 2003.
KiwiSaver scheme has the meaning given by the KiwiSaver Act 2006 of New Zealand.
KiwiSaver scheme provider means a provider (within the meaning of the KiwiSaver Act 2006 of New Zealand).
Kyoto unit has the same meaning as in the Australian National Registry of Emissions Units Act 2011.
labour hire notional withheld amount has the meaning given by section