Document ID: chunk:federal_register_of_legislation:C2025C00014:section:6:p6
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 6 (pt 6/19)
Character Range: 20345–22996

the same meaning as in the Income Tax Assessment Act 1997.
exempt income has the meaning given by section 6‑20 of the Income Tax Assessment Act 1997.
exploration credit has the same meaning as in the Income Tax Assessment Act 1997.
Families Secretary has the meaning given by the Income Tax Assessment Act 1997.
farm management deposit has the meaning given by the Income Tax Assessment Act 1997.
FMD provider has the meaning given by the Income Tax Assessment Act 1997.
foreign superannuation fund has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997.
foreign tax has the meaning given by section 6AB.
frankable distribution has the same meaning as in the Income Tax Assessment Act 1997.
franked part of a distribution has the same meaning as in the Income Tax Assessment Act 1997.
franking credit has the same meaning as in the Income Tax Assessment Act 1997.
franking debit has the same meaning as in the Income Tax Assessment Act 1997.
franking deficit tax has the same meaning as in the Income Tax Assessment Act 1997.
franking surplus has the same meaning as in the Income Tax Assessment Act 1997.
franks with an exempting credit has the same meaning as in the Income Tax Assessment Act 1997.
friendly society has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997.
friendly society dispensary has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997.
fringe benefit has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997.
full self‑assessment taxpayer, for a year of income (the current year), means any of the following:
 (a) a company;
 (c) the trustee of a trust that is a public trading trust in relation to the current year for the purposes of Division 6C of Part III;
 (d) the trustee of a complying approved deposit fund or a non‑complying approved deposit fund in relation to the current year;
 (e) the trustee of a complying superannuation fund or a non‑complying superannuation fund in relation to the current year;
 (f) the trustee of a pooled superannuation trust in relation to the current year.
Note: A corporate limited partnership is taken to be a company under section 94J, so it will fall within paragraph (a) of this definition.
fund payment has the same meaning as in the Income Tax Assessment Act 1997.
general insurance company has the same meaning as in the Income Tax Assessment Act 1997.
general insurance policy has the same meaning as in the Income Tax Assessment Act 1997.
general interest charge means the charge worked out under Part IIA of the Taxation Administration Act 1953.
general partner has the