Document ID: chunk:federal_register_of_legislation:C2025C00126:clause:3_9:p13
Version: federal_register_of_legislation:C2025C00126
Segment Type: clause
Provision Reference: sch 3 cl 9 (pt 13/14)
Character Range: 933742–936367

scheme goods has the meaning given by subsection 141‑10(1).
transportation document includes the following:
 (a) a consignment note;
 (b) a house bill of lading;
 (c) an ocean bill of lading;
 (d) a house air waybill;
 (e) a master air waybill;
 (f) a sea waybill;
 (g) a straight line air waybill;
 (h) a sub‑master air waybill;
 (i) other similar documents.
TSA contributing member of a *consolidated group or a *MEC group has the meaning given by paragraph 721‑25(1)(a) of the *ITAA 1997.
turnover threshold has the meaning given by subsection 188‑10(3).
unit trust has the meaning given by subsection 202A(1) of the *ITAA 1936.
untaxable Commonwealth entity has the meaning given by section 177‑1.
valid meal entertainment register means a valid meal entertainment register within the meaning of section 37CA of the Fringe Benefits Tax Assessment Act 1986.
valuable metal means:
 (a) gold, silver or platinum; or
 (b) any other substance specified for the purposes of paragraph (d) of the definition of precious metal in this section.
valuable metal threshold has the meaning given by section 86‑10.
value:
 (a) value of a *taxable importation has the meaning given by sections 13‑20, 13‑25, 117‑5 and 117‑10; and
 (b) value of a *taxable supply has the meaning given by sections 9‑75, 9‑80, 72‑10, 72‑70, 78‑5, 78‑60, 78‑95, 79‑40, 79‑85, 87‑10, 90‑10, 96‑10 and 108‑5;
 (d) value of a supply includes the meaning given by section 188‑35.
Note: Section 188‑30 contains a means of working out, for the purposes of Division 188, the value of a supply that is not a taxable supply, and section 188‑32 contains a means of working out, for those purposes, the value of gambling supplies.
varied instalment amount has the meaning given by subsection 162‑140(1) and paragraph 162‑140(5)(a).
voucher has the meaning given by subsection 100‑25(1).
wine has the meaning given by Subdivision 31‑A of the *Wine Tax Act.
wine tax has the meaning given by section 33‑1 of the *Wine Tax Act.
Wine Tax Act means the A New Tax System (Wine Equalisation Tax) Act 1999.
wine tax law has the meaning given in section 33‑1 of the *Wine Tax Act.
withholding payment covered by a particular provision in Schedule 1 to the Taxation Administration Act 1953 has the meaning given by subsection 995‑1(1) of the *ITAA 1997.
withholding payment has the meaning given by subsection 995‑1(1) of the *ITAA 1997.
you: if a provision of this Act uses the expression you, it applies to entities generally, unless its application is expressly limited.
Note: The expression you is not used in provisions that apply only to entities that are not individuals.