Document ID: chunk:federal_register_of_legislation:C2025C00126:clause:3_9:p11
Version: federal_register_of_legislation:C2025C00126
Segment Type: clause
Provision Reference: sch 3 cl 9 (pt 11/14)
Character Range: 928540–931338

section 123‑5 is in force.
small business entity has the meaning given by subsection 995‑1(1) of the *ITAA 1997.
small enterprise entity has the meaning given by subsection 123‑7(1).
small enterprise turnover threshold has the meaning given by subsection 123‑7(2).
special education course means a course of education that provides special programs designed specifically for children with disabilities or students with disabilities (or both).
special professional has the meaning given by subsection 405‑25(1) of the *ITAA 1997.
stated monetary value has the meanings given by subsections 100‑5(2A) and (2B).
State law has the meaning given by section 995‑1 of the *ITAA 1997.
statutory compensation scheme has the meaning given by section 78‑105.
stratum unit has the meaning given by subsection 124‑190(3) of the *ITAA 1997.
student accommodation has the meaning given by subsection 38‑105(3).
Student Assistance Minister has the same meaning as in the Income Tax Assessment Act 1997.
Subdivision 38‑P period, in relation to the supply of a *car to an individual, means the period starting when he or she acquires it and ending at the earliest of the following times:
 (a) the end of 2 years after the acquisition;
 (b) the time when the car is no longer reasonably capable of being used for the purpose for which cars of that kind are ordinarily used;
 (c) a time that the Commissioner considers to be appropriate in special circumstances.
substantial renovations of a building are renovations in which all, or substantially all, of a building is removed or replaced. However, the renovations need not involve removal or replacement of foundations, external walls, interior supporting walls, floors, roof or staircases.
superannuation fund has the meaning given by section 995‑1 of the *ITAA 1997.
supplier‑taxed offshore supply of low value goods has the meaning given by section 84‑85.
supply has the meaning given by section 9‑10.
supply of a going concern has the meaning given by subsection 38‑325(2).
supply of low value goods has the meaning given by section 84‑79.
taxable at less than 1/11 of the price has the meaning given by subsection 136‑50(1).
taxable dealing, in relation to *wine, has the meaning given by section 33‑1 of the *Wine Tax Act.
taxable importation has the meaning given by subsections 13‑5(1) and 114‑5(1).
taxable importation of a luxury car has the meaning given by section 27‑1 of the A New Tax System (Luxury Car Tax) Act 1999.
taxable supply has the meaning given by sections 9‑5, 78‑50, 84‑5 and 105‑5.
Note: This meaning is also affected by sections 49‑30, 66‑45, 72‑5, 78‑25, 78‑60, 78‑65, 78‑70, 79‑60, 79‑85, 80‑10, 80‑50, 84‑85, 90‑5, 100‑5, 100‑18, 110‑5, 110‑15, 110‑20, 110‑25, 110‑30, 113‑5 and 142‑10.
taxation law has the meaning given by section 2