Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p52
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 52/59)
Character Range: 7996824–7999487

market value of an entity has the meaning given by section 707‑325.
money, in relation to the *consideration for a *taxable supply, has the same meaning as in the *GST Act.
money equivalent means:
 (a) a right to receive money or something that is a *money equivalent under this definition; or
 (b) a *financial arrangement (within the meaning of section 230‑45).

moneylending debt means a debt resulting from a loan of money in the ordinary course of a *business of lending money carried on by the creditor.
monthly payer has the meaning given by section 45‑136 in Schedule 1 to the Taxation Administration Act 1953.
more than 50% of the company's capital distributions has the meaning given by section 165‑160.
more than 50% of the company's dividends has the meaning given by section 165‑155.
more than 50% of the voting power has the meaning given by section 165‑150.
more than a 50% stake:
 (a) more than a 50% stake in a company has the meaning given by section 165‑37; and
 (b) more than a 50% stake in the income or capital of a trust has the meaning given by section 269‑50 in Schedule 2F to the Income Tax Assessment Act 1936.
motor vehicle means any motor‑powered road vehicle (including a 4 wheel drive vehicle).
MPR test day has the meaning given by subsection 45‑138(4) in Schedule 1 to the Taxation Administration Act 1953.
multi‑rate trustee has the meaning given by section 45‑455 in Schedule 1 to the Taxation Administration Act 1953.
mutual affiliate company has the meaning given by section 121AC of the Income Tax Assessment Act 1936.
mutual insurance company has the meaning given by section 121AB of the Income Tax Assessment Act 1936.
MySuper product has the same meaning as in the Superannuation Industry (Supervision) Act 1993.
National Rental Affordability Scheme has the same meaning as in the National Rental Affordability Scheme Act 2008.
native title has the same meaning as in the Native Title Act 1993.
native title benefit has the meaning given by subsection 59‑50(5).
natural resource means *minerals or any other non‑living resource of the land, sea‑bed or sea.
NDIS amount has the meaning given by the National Disability Insurance Scheme Act 2013.
net amount has the same meaning as in section 195‑1 of the *GST Act.
net assessable film income for an income year is your *assessable film income for that year reduced by your *film deductions for that year.
net asset amount has the meaning given by section 104‑95.
net capital gain has the meaning given by sections 102‑5 and 165‑111.
Note: For income years before 1998‑99, net capital gain has the meaning given by section 102‑20 of the Income Tax (Transitional Provisions)