Document ID: chunk:federal_register_of_legislation:C2025C00014:section:317:p2
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 317 (pt 2/12)
Character Range: 1824174–1826825

entity whose associate‑inclusive control interest in the company or trust is at least 1%.
Australian entity has the meaning given by section 336.
Australian partnership has the meaning given by section 337.
Australian tax means income tax or withholding tax.
Australian trust has the meaning given by section 338.
CFC or controlled foreign company has the meaning given by section 340.
CFE or controlled foreign entity has the meaning given by section 339.
CFP or controlled foreign partnership has the meaning given by section 341.
CFT or controlled foreign trust has the meaning given by section 342.
CGT roll‑over provisions means former section 160ZZF and Divisions 5A, 5B, 7A and 17 of former Part IIIA of this Act or Divisions 122, 124 and 126, and section 118‑350, of the Income Tax Assessment Act 1997.
commodity means any thing that is capable of delivery under an agreement for its delivery, but does not include an instrument creating or evidencing a chose in action.
commodity investment means:
 (a) either of the following contracts:
 (i) a forward contract in respect of a commodity;
 (ii) a futures contract in respect of a commodity; or
 (b) a right or option in respect of such a contract.
company does not include a company in the capacity of trustee.
company title interest, in relation to land, means a right of occupancy of the land, or of a building or part of a building erected on the land, arising by virtue of the holding of shares, or by virtue of a contract to purchase shares, in a company that owns the land or building.
control tracing interest:
 (a) in relation to a CFC—has the meaning given by section 353; or
 (b) in relation to a CFP—has the meaning given by section 354; or
 (c) in relation to a CFT—has the meaning given by section 355.
currency exchange gain, in relation to a company, in relation to a statutory accounting period, means a currency gain realised by the company in the statutory accounting period, to the extent to which it is attributable to currency exchange rate fluctuations.
currency exchange loss, in relation to a company, in relation to a statutory accounting period, means a currency loss realised by the company in the statutory accounting period, to the extent to which it is attributable to currency exchange rate fluctuations.
de facto relationship means:
 (a) a relationship between 2 persons (whether of the same sex or different sexes) that is registered under a law of a State or Territory prescribed for the purposes of section 2E of the Acts Interpretation Act 1901 as a kind of relationship prescribed for the purposes of that section; or
 (b) a relationship between 2 persons