Document ID: chunk:federal_register_of_legislation:C2025C00029:section:2:p4
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 2 (pt 4/10)
Character Range: 8060387–8063174

*life insurance company means assets from time to time segregated by the company under Subdivision 320‑H, whether segregated at the time of the initial segregation or included at a later time.
segregated non‑current assets has the meaning given by section 295‑395.
self‑assessed clearance declaration advice has the meaning given by the Customs Act 1901.
self assessment means an assessment:
 (a) for the making of which the Commissioner wholly accepts statements of the taxpayer; or
 (b) that, under section 166A of the Income Tax Assessment Act 1936 or a provision of another law, is taken to have been made by the Commissioner.
self‑assessment entity means a full self‑assessment taxpayer (within the meaning of subsection 6(1) of the Income Tax Assessment Act 1936).
self managed superannuation fund has the same meaning as in the Superannuation Industry (Supervision) Act 1993.
seminar has the meaning given by subsection 32‑65(1).
Senior Executive Service office means a position occupied by an SES employee or acting SES employee.
serious offence has the meaning given by section 355‑70 in Schedule 1 to the Taxation Administration Act 1953.
service period has the meaning given by section 307‑400.
share:
 (a) in a company means a share in the capital of the company, and includes stock; and
 (aa) of a *capital gain has the meaning given by section 115‑227; and
 (b) of an *exempting credit has the meaning given by section 208‑180; and
 (c) of a *franked distribution has the meaning given by section 207‑55; and
 (d) of a *franking credit has the meaning given by section 207‑57; and
 (e) of *NRAS rent has the meaning given by section 380‑30.
share capital account has the meaning given by section 975‑300.
shareholders' ratio for an income year of a *life insurance company has the meaning given by section 219‑50.
shareholders' share of the *income tax liability of a *life insurance company for an income year has the meaning given by section 219‑50.
shareholding interest has the meaning given by section 175‑95.
share of the PHII benefit (short for share of the private health insurance incentive benefit) has the meaning given by the Private Health Insurance Act 2007.
shift proceeds has the meaning given by sections 140‑55 and 140‑90.
shipping activities has the meaning given by section 51‑105.
shipping cargo has the same meaning as in the Shipping Reform (Tax Incentives) Act 2012.
shipping exempt income certificate has the same meaning as in the Shipping Reform (Tax Incentives) Act 2012.
shipping passenger has the same meaning as in the Shipping Reform (Tax Incentives) Act 2012.
shortfall amount has the meaning given by section 284‑80 in Schedule 1 to the Taxation Administration Act 1953.
shortfall interest charge means the charge worked out under Division