Document ID: chunk:federal_register_of_legislation:C2025C00126:clause:3_5:p8
Version: federal_register_of_legislation:C2025C00126
Segment Type: clause
Provision Reference: sch 3 cl 5 (pt 8/12)
Character Range: 869155–872007

Territory on the basis that it is a provider of courses of a kind described in the determination; or
 (b) is determined by the Student Assistance Minister to be an adult and community education course.
Aged Care Minister means the Minister administering the Aged Care Act 1997.
Aged Care Secretary means the Secretary of the Department that administers the Aged Care Act 1997.
aircraft's stores has the meaning given by section 130C of the Customs Act 1901.
airport shop goods has the same meaning as in the Customs Act 1901.
amalgamated company, in relation to an *amalgamation, means the single *company that is, or will be, the result of the amalgamation, and that continues, or will continue, after the amalgamation. It may be one of the *amalgamating companies or a new company.
amalgamating company, in relation to an *amalgamation, means any *company that amalgamates with one or more other companies under the amalgamation.
amalgamation means any procedure, under an *Australian law or a *foreign law, by which 2 or more*companies amalgamate and continue as one company.
amount includes a nil amount.
annual apportionment election means an election made under section 131‑10.
annual apportionment turnover threshold has the meaning given by subsection 131‑5(2).
annual GST liability, for an *instalment tax period, has the meaning given by section 162‑145.
annual tax period has the meaning given by section 151‑40.
annual tax period election means an election made under section 151‑10.
apply, in relation to a thing acquired or imported, has the meaning given by section 129‑55.
appropriate percentage, for a *GST instalment quarter, has the meaning given by subsection 162‑175(5).
approved form has the meaning given by section 388‑50 in Schedule 1 to the Taxation Administration Act 1953.
approved pathology practitioner means a person who is an approved pathology practitioner for the purposes of the Health Insurance Act 1973.
approved valuation has the meaning given by subsection 75‑35(2).
assessable income has the meaning given by subsection 995‑1(1) of the *ITAA 1997.
assessable professional income has the meaning given by subsection 405‑20(1) of the *ITAA 1997.
assessed GST, on:
 (a) a *taxable supply under section 78‑50 (settlements of insurance claim) or 105‑5 (supplies by creditors in satisfaction of debts); or
 (b) a *taxable importation;
means the GST *assessed on the taxable supply or taxable importation.
assessed net amount, for a *tax period, means the *net amount *assessed for the tax period.
assessment has the meaning given by the *ITAA 1997.
associate has the meaning given by section 318 of the *ITAA 1936.
at least a 90% stake in a *company has the meaning given by section 190‑5.
Australian‑based business recipient has the meaning given by subsection 9‑26(2).
Australian Business Register means the register