Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p49
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 49/59)
Character Range: 7989369–7992064

418‑85(2).
maximum franking credit for a distribution has the meaning given by subsection 202‑60(2).
MBL benefit has the meaning given by section 117‑15 in Schedule 1 to the Taxation Administration Act 1953.
MBL reporting day, for a *quarter, has the meaning given by subsection 115‑5(3) in Schedule 1 to the Taxation Administration Act 1953.
MDO has the meaning given by section 5 of the Medical Indemnity Act 2002.
meal allowance has the meaning given by section 900‑30.
meal allowance expense has the meaning given by section 900‑30.
MEC group has the meaning given by section 719‑5.
Note 1: Part 3‑90 contains rules relating to the tax treatment of consolidated groups. Division 719 (of that Part) applies those rules to MEC groups with modifications (see section 719‑2).
Note 2: Provisions in the Income Tax Assessment Act 1936 and in the Income Tax Assessment Act 1997 (other than in Part 3‑90) referring only to consolidated groups do not apply to MEC groups.
Medicare levy has the meaning given by the Income Tax Assessment Act 1936.
Medicare levy (fringe benefits) surcharge means Medicare levy surcharge imposed by the A New Tax System (Medicare Levy Surcharge—Fringe Benefits) Act 1999.
Medicare levy surcharge means:
 (a) an amount (other than a nil amount) of *Medicare levy that is payable by you only because of section 8B, 8C, 8D, 8E, 8F or 8G of the Medicare Levy Act 1986; or
 (b) *Medicare levy (fringe benefits) surcharge.
medium withholder has the meaning given by section 16‑100 in Schedule 1 to the Taxation Administration Act 1953.
member:
 (a) in relation to a *GST group—has the meaning given by section 195‑1 of the *GST Act; and
 (b) in relation to a *consolidated group or *consolidatable group—has the meaning given by section 703‑15; and
 (ba) in relation to a *MEC group—has the meaning given by section 719‑25; and
 (bb) in relation to a *potential MEC group—has the meaning given by section 719‑10; and
 (bc) in relation to a *country by country reporting group—has the meaning given by section 815‑380; and
 (bd) in relation to a *notional listed company group—has the meaning given by section 960‑575; and
 (be) in relation to a *sovereign entity group—has the meaning given by section 880‑20; and
 (c) in relation to an entity—has the meaning given by section 960‑130; and
 (d) in relation to a *copyright collecting society, means:
 (i) any entity that has been admitted as a member under the society's *constitution; or
 (ii) any entity that has authorised the society to license the use of his or her copyright material; and
 (e) in relation to an *NRAS consortium—means:
 (i) an entity (other than in the capacity as a partner of a partnership) that is a