Document ID: chunk:federal_register_of_legislation:C2025C00029:section:2:p1
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 2 (pt 1/10)
Character Range: 8052647–8055571

2                            The trust carries on a *business in Australia       Australian residents held more than 50% of the beneficial interests in the income or property of the trust

resident unit trust has the meaning given by section 102Q of the Income Tax Assessment Act 1936.
residual unrealised net loss for a *changeover time has the meaning given by section 165‑115BB.
responsible entity, of a *registered scheme, has the same meaning as in the Corporations Act 2001.
restricted DPT evidence has the meaning given by subsection 145‑25(2) in Schedule 1 to the Taxation Administration Act 1953.
retail CCIV has the meaning given by subsection 1222J(1) of the Corporations Act 2001.
retail fuel means taxable fuel, within the meaning of the Fuel Tax Act 2006, that is sold by retail.
retained cost base asset has the meaning given by subsections 705‑25(5), 713‑515(1) and 713‑705(2).
retention period has the meaning given by sections 28‑150, 900‑25, 900‑75 and 900‑90.
retirement phase:
 (a) section 307‑80 sets out when a *superannuation income stream is in the retirement phase; and
 (b) a *superannuation interest is in the retirement phase at a time if it supports a superannuation income stream that is in the retirement phase at that time.
retirement phase recipient of a *superannuation income stream has the meaning given by section 294‑20.
retirement phase superannuation income stream benefit (or RP superannuation income stream benefit) has the meaning given by section 307‑75.
retirement village has the same meaning as in the *GST Act.
retirement village residence contract has the meaning given by paragraph 230‑475(4)(a).
retirement village services contract has the meaning given by paragraph 230‑475(4)(b).
return on a *debt interest or *equity interest does not include a return of an amount invested in the interest.
returning New Zealand‑sourced amount has the meaning given by the regulations mentioned in section 312‑5 (about trans‑Tasman portability of retirement savings).
revenue asset has the meaning given by section 977‑50.
reverse hybrid has the meaning given by section 832‑410.
reverse hybrid mismatch has the meaning given by section 832‑395.
reviewable fuel tax decision has the meaning given by subsection 112‑50(2) in Schedule 1 to the Taxation Administration Act 1953.
reviewable GST decision has the meaning given by subsection 110‑50(2) in Schedule 1 to the Taxation Administration Act 1953.
reviewable GST transitional decision has the meaning given by subsection 110‑50(3) in Schedule 1 to the Taxation Administration Act 1953.
reviewable wine tax decision has the meaning given by subsection 111‑50(2) in Schedule 1 to the Taxation Administration Act 1953.
revive: a *170‑D deferred loss revives as mentioned in section 715‑310.
right to future income has the meaning given by subsection 701‑63(5).
right to use includes the right to possess.
risk component:
 (a) the risk