Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p51
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 51/59)
Character Range: 7994299–7997050

and
 (e) regulations or any legislative instrument under an Act, so far as they relate to any Act covered by paragraphs (a) to (d) (or to so much of that Act as is covered).
Minimum Tax Rules means the Rules (within the meaning of the *Minimum Tax Act).
minimum training expenditure amount has the meaning given by subsection 376‑27(6).
mining and quarrying operations has the meaning given by section 40‑730.
mining building site has the meaning given by section 40‑740.
mining capital expenditure has the meaning given by section 40‑860.
mining entitlement has the meaning given by subsection 124‑710(2).
mining payment has the meaning given by section 128U of the Income Tax Assessment Act 1936.
mining, quarrying or prospecting information has the meaning given by subsection 40‑730(8).
mining, quarrying or prospecting right is:
 (a) an authority, licence, permit or right under an *Australian law to mine, quarry or prospect for *minerals, *petroleum or quarry materials; or
 (b) a lease of land that allows the lessee to mine, quarry or prospect for minerals, petroleum or quarry materials on the land; or
 (c) an interest in such an authority, licence, permit, right or lease; or
 (d) any rights that:
 (i) are in respect of buildings or other improvements (including anything covered by the definition of housing and welfare) that are on the land concerned or are used in connection with operations on it; and
 (ii) are acquired with such an authority, licence, permit, right, lease or interest.
However, a right in respect of anything covered by the definition of housing and welfare in relation to a quarrying site is not a mining, quarrying or prospecting right.
mining site rehabilitation has the meaning given by section 40‑735.
mining withholding tax means income tax payable under section 128V of the Income Tax Assessment Act 1936.
MIT agricultural income has the meaning given by sections 12‑448 and 12‑449 in Schedule 1 to the Taxation Administration Act 1953.
MIT cross staple arrangement income has the meaning given by sections 12‑437 and 12‑440 in Schedule 1 to the Taxation Administration Act 1953.
MIT participation interest has the meaning given by section 275‑40.
MIT residential housing income has the meaning given by sections 12‑450 and 12‑451 in Schedule 1 to the Taxation Administration Act 1953.
MIT trading trust income has the meaning given by sections 12‑446 and 12‑447 in Schedule 1 to the Taxation Administration Act 1953.
MLS lump sums has the meaning given by section 61‑590.
modified market value of an entity has the meaning given by section 707‑325.
money, in relation to the *consideration for a *taxable supply, has the same meaning as in the *GST Act.
money equivalent means:
 (a) a right to receive money