Document ID: chunk:federal_register_of_legislation:C2025C00029:section:4:p23
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 4 (pt 23/30)
Character Range: 7836701–7839566

715‑30.
170‑D deferred loss has the meaning given by section 715‑310.
ABN has the meaning given by the A New Tax System (Australian Business Number) Act 1999.
abnormal trading has the meaning given by Subdivision 960‑H.
above‑average special professional income has the meaning given by section 405‑15.
acceptable amount of an instalment for an *instalment quarter has the meaning given by section 45‑232 in Schedule 1 to the Taxation Administration Act 1953.
accountable membership interest has the meaning given by section 208‑30.
accountable partial interest has the meaning given by section 208‑35.
account‑based annuity has the meaning given by the Superannuation Industry (Supervision) Regulations 1994.
accounting principles: A matter is in accordance with accounting principles if it is in accordance with:
 (a) *accounting standards; or
 (b) if there are no accounting standards applicable to the matter—authoritative pronouncements of the Australian Accounting Standards Board that apply to the preparation of financial statements.
accounting principles for tax cost setting has the meaning given by:
 (a) subsection 705‑70(3); and
 (b) subsection 711‑45(1A).
accounting standards has the same meaning as in the Corporations Act 2001.
accrued leave transfer payment has the meaning given by subsection 26‑10(2).
accumulated AASL debt has the meaning given by section 35 of the Australian Apprenticeship Support Loans Act 2014.
accumulated ABSTUDY SSL debt has the meaning given by section 9C of the Student Assistance Act 1973.
accumulated HELP debt has the meaning given by section 140‑25 of the Higher Education Support Act 2003.
accumulated SSL debt has the meaning given by section 1061ZVEC of the Social Security Act 1991.
accumulated VETSL debt has the same meaning as in the VET Student Loans Act 2016.
accumulation phase value of a *superannuation interest has the meaning given by subsection 307‑205(2).
ACNC type of entity means an entity that meets the description of a type of entity in column 1 of the table in subsection 25‑5(5) of the Australian Charities and Not‑for‑profits Commission Act 2012.
acquire:
 (a) a *CGT asset: you acquire a CGT asset (in its capacity as a CGT asset) in the circumstances and at the time worked out under Division 109 (including under a provision listed in Subdivision 109‑B); and
Note: A CGT asset acquired before 20 September 1985 may be treated as having been acquired on or after that day: see, for example, Division 149.
 (b) an item of *intellectual property: an entity does not acquire an item of intellectual property merely because a licence relating to a patent, design or copyright is surrendered to the entity.
acquisition time has the meaning given by section 58‑5.
acquisition year has the meaning given by section 58‑5.
active asset has the meaning given by section 152‑40.
active build to rent