Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p16
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 16/59)
Character Range: 7905926–7908815

the meaning given by section 166‑260.
depreciating asset has the meaning given by section 40‑30.
depreciating asset lease: a depreciating asset lease is an agreement (including a renewal of an agreement) under which the entity that *holds the *depreciating asset grants a *right to use the asset to another entity. However, a depreciating asset lease does not include a *hire purchase agreement or a *short‑term hire agreement.
Deputy Commissioner means a Deputy Commissioner of Taxation.
derivative financial arrangement has the meaning given by subsection 230‑350(1).
derive has a meaning affected by subsection 6‑5(4).
design of a uniform has the meaning given by subsection 34‑25(2).
Designated Filing Entity has the meaning given by section 127‑25.
designated infrastructure project means an infrastructure project designated under section 415‑70.
designated infrastructure project entity has the meaning given by section 415‑20.
Designated Local Entity has the meaning given by section 127‑15.
determined member component has the meaning given by section 276‑205.
determined trust component has the meaning given by section 276‑255.
development assistance for a *film has the meaning given by section 376‑55.
development expenditure:
 (a) in relation to a *film, means expenditure to the extent to which it is incurred in meeting the development costs for the film and includes expenditure to the extent to which it is incurred on any of the following:
 (i) location surveys and other activities undertaken to assess locations for possible use in the film;
 (ii) storyboarding for the film;
 (iii) scriptwriting for the film;
 (iv) research for the film;
 (v) casting actors for the film;
 (vi) developing a budget for the film;
 (vii) developing a shooting schedule for the film; and
 (b) in relation to a *digital game, has the meaning given by section 378‑35.
died in the line of duty has the meaning given by subsection 302‑195(3).
digital currency has the same meaning as in the *GST Act.
digital game has the meaning given by section 378‑20.
diminishing value method has the meaning given by sections 40‑70 and 40‑72.
dining facility has the meaning given by section 32‑60.
direct equity interests in a company are *shares in the company.
direct forestry expenditure has the meaning given by section 394‑45.
direct participation interest has the meaning given by section 960‑190.
direct roll‑over replacement has the meaning given by section 723‑110.
direct small business participation percentage has the meaning given by section 152‑70.
direct SRWUIP payment has the meaning given by subsection 59‑67(3).
direct value shift has the meaning given by section 725‑145.
direct voting percentage in a company has the meaning given by section 768‑550.
disability policy means a *life insurance policy under which a benefit is payable in the event of:
 (a) the death, by accident or