Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p35
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 35/59)
Character Range: 7954331–7956946

has the meaning given by section 820‑53.
GR group member has the meaning given by section 820‑53.
GR group net third party interest expense has the meaning given by section 820‑54.
GR group parent has the meaning given by section 820‑53.
gross averaging amount has the meaning given by section 392‑70.
gross forgiven amount has the meaning given by section 245‑75.
gross vehicle mass of a vehicle means:
 (a) the road weight specified by the manufacturer of the vehicle as the maximum design weight capacity of the vehicle; or
 (b) in the absence of such a specification, the sum of:
 (i) the weight of the vehicle; and
 (ii) the weight of the maximum load for which the vehicle was designed (including the weight of the driver and a full tank of fuel, if applicable).
group EBITDA has the meaning given by section 820‑55.
Group Entity, of an *Applicable MNE Group, has the same meaning as in the *Minimum Tax Act.
group heading has the meaning given by section 950‑100.
group ratio has the meaning given by section 820‑53.
group ratio earnings limit has the meaning given by section 820‑51.
GST has the meaning given by section 195‑1 of the *GST Act.
GST Act means the A New Tax System (Goods and Services Tax) Act 1999.
GST‑free has the meaning given by section 195‑1 of the *GST Act.
GST group has the meaning given by section 195‑1 of the *GST Act.
GST inclusive market value has the meaning given by section 195‑1 of the *GST Act.
GST joint venture has the meaning given by section 51‑5 of the *GST Act.
GST law has the meaning given by section 195‑1 of the *GST Act.
GST return has the same meaning as in section 195‑1 of the *GST Act.
GST turnover has the meaning given by section 195‑1 of the *GST Act.
guaranteed residual value for an asset that is put to a tax preferred use has the meaning given by subsection 250‑85(3).
guarantee period, for an annuity provided under a *structured settlement or a *structured order, has the meaning given by subsection 54‑35(2).
Guide has the meaning given by section 950‑150.
head company:
 (a) in relation to a *consolidated group or *consolidatable group—has the meaning given by section 703‑15; and
 (b) of a *MEC group—has the meaning given by section 719‑75.
head entity of a demerger group has the meaning given by section 125‑65.
Health Minister means the Minister administering the National Health Act 1953.
Health Secretary means the Secretary of the Department administered by the *Health Minister.
hedged item has the meaning given by subsections 230‑335(10) and (11).
hedging financial arrangement has the meaning given by subsections 230‑335(1) to (9) and