Document ID: chunk:federal_register_of_legislation:C2025C00029:section:4:p11
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 4 (pt 11/15)
Character Range: 8041361–8044220

R&D activities has the meaning given by section 355‑20.
R&D entity has the meaning given by section 355‑35.
R&D partnership has the meaning given by subsection 355‑505(1).
realisation event has the meaning given by sections 977‑5, 977‑20 and 977‑55.
realisation‑time method means the method (for determining the effect of *indirect value shifts) for which Subdivision 727‑G provides.
realised for income tax purposes:
 (a) a gain is realised for income tax purposes as provided in sections 977‑15, 977‑35, 977‑40 and 977‑55; and
 (b) a loss is realised for income tax purposes as provided in sections 977‑10, 977‑25, 977‑30 and 977‑55.
reasonably arguable has the meaning given by section 284‑15 in Schedule 1 to the Taxation Administration Act 1953.
reasonably arguable threshold for an income year has the meaning given by subsection 284‑90(3) in Schedule 1 to the Taxation Administration Act 1953.
receives a refund of Australian DMT tax has the meaning given by subsection 205‑35(1B).
receives a refund of diverted profits tax has the meaning given by subsection 205‑35(1A).
receives a refund of income tax has the meaning given by section 205‑35.
recognised company accounts, for a period, of a company that is a foreign resident means:
 (a) accounts that are prepared in relation to the company for the period in accordance with standards covered by subsection 820‑960(1C) or (1D); or
 (b) if there are no such accounts for the period—accounts that:
 (i) are prepared in relation to the company for the period in accordance with commercially accepted accounting principles; and
 (ii) give a true and fair view of the financial position of the company.
recognised consolidated accounts, for a period, of 2 or more companies that are foreign residents means:
 (a) consolidated accounts that are prepared in relation to those companies for the period in accordance with standards covered by subsection 820‑960(1C) or (1D); or
 (b) if there are no such accounts for the period—consolidated accounts that:
 (i) are prepared in relation to those companies for the period in accordance with commercially accepted accounting principles; and
 (ii) give a true and fair view of the financial position of the companies on a consolidated basis.
recognised new investment amount has the meaning given by section 41‑20.
recognised tax adviser means:
 (a) a *registered tax agent; or
 (b) a registered BAS agent (within the meaning of the Tax Agent Services Act 2009); or
 (c) a qualified tax relevant provider (within the meaning of the Corporations Act 2001); or
 (d) a legal practitioner.
recoupment has the meaning given by section 20‑25.
recreation includes amusement, sport or similar leisure‑time pursuits.
recreational club has the meaning given by subsection 26‑45(2).
redeemable shares means:
 (a) *shares that are liable to be redeemed; or
 (b) shares that,