Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p14
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 14/59)
Character Range: 7900962–7903657

and
 (f) of a *branch hybrid mismatch—has the meaning given by subsection 832‑470(2); and
 (g) of a *deducting hybrid mismatch—has the meaning given by subsection 832‑545(2); and
 (h) of an *offshore hybrid mismatch—means the *deduction component of the relevant hybrid financial instrument mismatch, hybrid payer mismatch, reverse hybrid mismatch, branch hybrid mismatch or deducting hybrid mismatch.
deduction/deduction mismatch has the meaning given by section 832‑110.
deduction/non‑inclusion mismatch has the meaning given by section 832‑105.
deduction year has the meaning given by section 170‑20.
default commutation notice has the meaning given by section 136‑10 in Schedule 1 to the Taxation Administration Act 1953.
Defence Minister means the Minister administering section 1 of the Defence Act 1903.
Defence Secretary means the Secretary of the Department administered by the *Defence Minister.
deferral reversal, for a *superannuation interest, has the meaning given by section 133‑25 in Schedule 1 to the Taxation Administration Act 1953.
deferred BAS payer, at a particular time, means an entity that has an obligation to notify the Commissioner of a *BAS amount at that time, other than:
 (a) an entity that has an obligation at that time to give the Commissioner a *GST return for a monthly *tax period; or
 (b) an entity whose obligation to notify a BAS amount at that time relates only to one or more of the following:
 (i) an *amount withheld by a *medium withholder or a *large withholder;
 (ii) the *PAYG instalment of an *annual payer.
Note: You are therefore a deferred BAS payer if you have an obligation to give the Commissioner a GST return for a quarterly tax period or if you are a GST instalment payer within the meaning of the GST Act.
deferred roll‑over gain: an asset has a deferred roll‑over gain at a particular time if:
 (a) before that time there was a roll‑over under a provision or former provision of this Act in relation to a disposal or a *CGT event that happened in relation to the asset; and
 (b) as a result of the roll‑over all or part of a *capital gain from the disposal or CGT event was disregarded.
The amount of the deferred roll‑over gain is equal to the amount of the capital gain that was disregarded, reduced by the amount (if any) by which the gain has been taken into account in working out a *net capital gain (section 102‑5) or *net capital loss (section 102‑10) in relation to the asset between the roll‑over time and the particular time.
deferred roll‑over loss: an asset has a deferred roll‑over loss at a particular time if:
 (a) before that time there was a roll‑over under a provision or former provision of this Act in relation to