Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p50
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 50/59)
Character Range: 7991845–7994506

that has authorised the society to license the use of his or her copyright material; and
 (e) in relation to an *NRAS consortium—means:
 (i) an entity (other than in the capacity as a partner of a partnership) that is a party to the contractual *arrangement, or to one of the contractual arrangements, that established the NRAS consortium (whether or not the entity was a party to the arrangement when the NRAS consortium was established); or
 (ii) a partnership, if all of the partners of the partnership are parties to the contractual arrangement, or to one of the contractual arrangements, that established the NRAS consortium (whether or not the partners were parties to the arrangement when the NRAS consortium was established); and
 (f) in relation to a *sub‑fund of a *CCIV—means a person who is, under subsection 1222Q(3) of the Corporations Act 2001, a member of the sub‑fund; and
 (g) in relation to an *obligor group—has the meaning given by section 820‑49.
member component has the meaning given by section 276‑210.
member of the Forces has the meaning given by section 52‑105.
member of the tax preferred end user group has the meaning given by paragraph 250‑60(4)(a).
member of the tax preferred sector has the meaning given by paragraph 250‑60(4)(b).
membership interest in an entity has the meaning given by section 960‑135.
member spouse means a member spouse within the meaning of Part VIIIB or VIIIC of the Family Law Act 1975.
metering point on land has the meaning given by section 40‑655.
minerals has a meaning affected by subsection 40‑730(5).
minerals treatment has the meaning given by section 40‑875.
minimum capital amount:
 (a) for an *outward investing entity (ADI)—has the meaning given by section 820‑305 (or that section as applied by section 820‑330); and
 (b) for an *inward investing entity (ADI)—has the meaning given by section 820‑400 (or that section as applied by section 820‑420).
minimum holding period, for an *ESS interest, has the meaning given by subsection 83A‑45(5).
Minimum Tax Act means the Taxation (Multinational—Global and Domestic Minimum Tax) Act 2024.
Minimum Tax law means:
 (a) the *Minimum Tax Act; and
 (b) any Act that imposes *Australian GloBE tax; and
 (c) the Taxation Administration Act 1953, so far as it relates to an Act covered by paragraph (a) or (b); and
 (d) any other Act, so far as it relates to an Act covered by paragraphs (a) to (c) (or to so much of that Act as is covered); 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