Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p56
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 56/59)
Character Range: 8006533–8009422

reference in that subsection to the joining time as instead being a reference to that time.
non‑member spouse means a non‑member spouse within the meaning of Part VIIIB or VIIIC of the Family Law Act 1975.
non‑portfolio interest test: an interest held by an entity in another entity passes the non‑portfolio interest test in the circumstances set out in section 960‑195.
non‑primary production deductions has the meaning given by subsection 392‑85(3).
non‑primary production shade‑out amount has the meaning given by subsections 392‑90(2) and (3).
non‑profit company has the meaning given by section 3 of the Income Tax Act 1986.
non‑profit sub‑entity has the meaning given by section 195‑1 of the *GST Act.
non‑quotation withholding payment means a *withholding payment covered by Subdivision 12‑E in Schedule 1 to the Taxation Administration Act 1953.
Note: Subdivision 12‑E and Division 14 in that Schedule deal with collecting amounts on account of income tax payable by recipients of certain payments or non‑cash benefits who have not quoted their tax file number or ABN, as appropriate.
non‑share capital account means the account provided for by section 164‑10.
non‑share capital return has the meaning given by section 974‑125.
non‑share distribution has the meaning given by section 974‑115.
non‑share dividend has the meaning given by section 974‑120.
non‑share equity interest in a company means an *equity interest in the company that is not solely a *share.
no‑TFN contributions income has the meaning given by section 295‑610.
notional buyer has the meaning given by section 240‑17.
notional depreciation for a lease period has the meaning given by section 20‑120.
notional employer has the meaning given by section 28‑185.
notional interest has the meaning given by section 240‑60.
notional listed company group has the meaning given by section 960‑575.
notional loss:
 (a) of a company—has the meaning given by sections 165‑50 and 165‑75; and
 (b) of a partnership—has the meaning given by sections 165‑80 and 165‑85.
notional net capital gain has the meaning given by section 165‑108.
notional net capital loss has the meaning given by section 165‑108.
notional net income of a partnership has the meaning given by sections 165‑80 and 165‑85.
notional seller has the meaning given by section 240‑17.
notional tax has the meaning given by sections 45‑325 and 45‑475 in Schedule 1 to the Taxation Administration Act 1953.
notional taxable income has the meaning given by sections 165‑50 and 165‑75.
notional taxed contributions has the meaning given by section 291‑170.
notional written down value of a *depreciating asset has the meaning given by section 58‑75.
NRAS approved participant (short for National Rental Affordability Scheme approved participant), of an *NRAS consortium, means a *member of the NRAS consortium who is the approved participant (within the meaning