Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p18
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 18/59)
Character Range: 7911173–7913885

given by section 295‑387.
distributable profits of a company has the meaning given by section 317 of the Income Tax Assessment Act 1936.
distributing body has the meaning given by section 128U of the Income Tax Assessment Act 1936.
distribution, by a *corporate tax entity, has the meaning given by section 960‑120.
distribution event has the meaning given by subsection 207‑120(5).
distribution statement has the meaning given by section 202‑80.
diverted profits tax means tax imposed by the Diverted Profits Tax Act 2017.
dividend has the meaning given by subsections 6(1) and (4) and 6BA(5) and section 94L of the Income Tax Assessment Act 1936.
dividend stake has the meaning given by section 166‑235.
dividend stripping operation has the meaning given by section 207‑155.
Division 6C land has the meaning given by section 12‑448 in Schedule 1 to the Taxation Administration Act 1953.
Division 230 financial arrangement: a *financial arrangement is a Division 230 financial arrangement if Division 230 applies in relation to your gains and losses from the arrangement.
Division 230 starting value:
 (a) the Division 230 starting value of an asset or liability that is or is part of a *Division 230 financial arrangement to which Subdivision 230‑C (fair value method) applies is the amount of the asset or the amount of the liability according to the relevant standards mentioned in section 230‑230 that apply in relation to the arrangement; and
 (b) the Division 230 starting value of an asset or liability that is or is part of a Division 230 financial arrangement to which Subdivision 230‑D (foreign exchange retranslation method) applies is the value of the asset or the amount of the liability according to the relevant standards mentioned in section 230‑280 that apply in relation to the arrangement; and
 (c) the Division 230 starting value of an asset or liability that is or is part of a Division 230 financial arrangement to which Subdivision 230‑F (reliance on financial reports method) applies is the value of the asset or the amount of the liability according to the relevant standards mentioned in section 230‑420 that apply in relation to the arrangement.
Division 293 tax means tax imposed by the Superannuation (Sustaining the Superannuation Contribution Concession) Imposition Act 2013.
Division 293 tax law means:
 (a) the Income Tax Assessment Act 1997, so far as it relates to the *Division 293 tax; and
 (b) any Act that imposes Division 293 tax; and
 (c) the Taxation Administration Act 1953, so far as it relates to any Act covered by paragraphs (a) and (b) (or to so much of that Act as is covered); and
 (d) any other Act, so far as it relates to any Act covered by paragraphs (a) to