Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p42
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 42/59)
Character Range: 7971980–7974820

by sections 175‑10, 175‑20 and 175‑85.
injured person:
 (a) in relation to a *structured settlement, has the meaning given by subparagraph 54‑10(1)(a)(i); and
 (b) in relation to a *structured order, has the meaning given by subparagraph 54‑10(1A)(a)(i).
input tax credit has the meaning given by section 195‑1 of the *GST Act.
input taxed has the meaning given by section 195‑1 of the *GST Act.
installed ready for use means installed ready for use and held in reserve. However, a *mining, quarrying or prospecting right is not installed ready for use.
instalment group has the meaning given by section 45‑145 in Schedule 1 to the Taxation Administration Act 1953.
instalment income has the meaning given by sections 45‑120, 45‑260, 45‑280, 45‑285, 45‑286 and 45‑465 in Schedule 1 to the Taxation Administration Act 1953.
instalment month has the meaning given by section 45‑65 in Schedule 1 to the Taxation Administration Act 1953.
instalment of petroleum resource rent tax is an instalment of tax payable under Division 2 of Part VIII of the Petroleum Resource Rent Tax Assessment Act 1987.
instalment quarter has the meaning given by section 45‑60 in Schedule 1 to the Taxation Administration Act 1953.
instalment trust has the meaning given by section 235‑825.
instalment trust asset has the meaning given by section 235‑825.
insurance business has the same meaning as in the Insurance Act 1973.
intellectual property: an item of intellectual property consists of the rights (including equitable rights) that an entity has under a *Commonwealth law as:
 (a) the patentee, or a licensee, of a patent; or
 (b) the owner, or a licensee, of a registered design; or
 (c) the owner, or a licensee, of a copyright;
or of equivalent rights under a *foreign law.
interest in membership interests has the same meaning as in section 177EA of the Income Tax Assessment Act 1936.
interest realignment adjustment has the meaning given by subsection 40‑364(7).
interest realignment arrangement has the meaning given by subsection 40‑363(5).
interest that will or may convert into another interest has the meaning given by section 974‑165.
intermediate controller has the meaning given by subsection 727‑530(2).
international tax agreement means an agreement (within the meaning of the International Tax Agreements Act 1953) to which that Act gives the force of law.
international tax sharing treaty:
 (a) means an agreement between Australia and another country under which Australia and the other country share tax revenues from activities undertaken in an area identified by or under the agreement; and
 (b) does not include an agreement within the meaning of the International Tax Agreements Act 1953.
invalidity segment, of an *employment termination payment, has the meaning given by section 82‑150.
investment body for a *Part VA investment has