Document ID: chunk:federal_register_of_legislation:C2025C00029:section:2:p3
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 2 (pt 3/242)
Character Range: 8088495–8091257

(c) are not satisfied, at any time after the commencement of this definition.
Note: The tests in paragraphs (b) and (c) are applied to ensure that holders of temporary visas who nonetheless have a significant connection with Australia are not treated as temporary residents for the purposes of this Act.
terminal medical condition has the meaning given by the regulations.
terminating value has the meaning given by sections 705‑30, 711‑30 and 713‑575.
termination amount means an amount payable because an *arrangement in relation to property ends and includes:
 (a) if, at the end of the arrangement, one party to the arrangement acquires the property from the other party—an amount payable for the acquisition; or
 (b) if, at the end of the arrangement, the property is lost or destroyed—any amounts paid to the owner of the property as a result of the loss or destruction; or
 (c) otherwise—the *market value of the property at the end of the arrangement.
termination value has the meaning given by section 40‑300.
Territory law means a law of a Territory.
tertiary course has the same meaning as in the *GST Act.
test day has the meaning given by section 149‑55.
test period has the meaning given by sections 165‑165, 166‑5, 166‑20, 166‑40 and 166‑80, and affected by sections 415‑35 and 415‑40.
test time for the purposes of applying the *business continuity test has the meaning given by sections 165‑13, 165‑15, 165‑35, 165‑40, 165‑45, 165‑115B, 165‑115BA, 165‑126, 165‑129, 166‑5, 166‑20, 166‑40, 166‑80, 707‑125, 707‑135, 709‑215, 715‑50, 715‑55, 715‑60, 715‑70, 715‑90, 715‑95, 715‑355 and 715‑360, and affected by sections 415‑35 and 415‑40.
TFN declaration means a declaration made for the purposes of section 202C of the Income Tax Assessment Act 1936 on or after 1 July 2000.
TFN withholding tax means tax payable in accordance with section 14‑55 in Schedule 1 to the Taxation Administration Act 1953.
Note: The tax is imposed by the Income Tax (Deferred Interest Securities) (Tax File Number Withholding Tax) Act 1991.
TFN withholding tax (ESS) means tax payable in accordance with section 14‑155 in Schedule 1 to the Taxation Administration Act 1953.
Note: ESS is short for employee share scheme.
third party debt conditions has the meaning given by section 820‑427A.
third party earnings limit has the meaning given by section 820‑427A.
this Act includes:
 (a) the Income Tax Assessment Act 1936; and
 (b) Part IVC of the Taxation Administration Act 1953, so far as that Part relates to:
 (i) this Act or the Income Tax Assessment Act 1936; or
 (ii) Schedule 1 to the Taxation Administration Act 1953; and
 (c) Schedule 1 to the Taxation Administration Act 1953;
except in Division 950 (Rules for interpreting this Act).
Note: Subsection (2) of