Document ID: chunk:federal_register_of_legislation:C2025C00029:section:4:p1
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 4 (pt 1/15)
Character Range: 8015739–8018644

4                 Veterans' affairs payment                                            subsection 52‑65(4)

original excess non‑concessional contributions tax assessment day has the meaning given by section 292‑305.
original franking assessment day has the meaning given by subsection 214‑95(2).
outstanding, within the context of *franking returns, has the meaning given by subsection 214‑45(3).
outstanding foreign hybrid net capital loss amount has the meaning given by section 830‑70.
outstanding foreign hybrid revenue loss amount has the meaning given by section 830‑65.
outstanding tax‑related liability of an entity at a particular time means a *tax‑related liability of the entity:
 (a) that has arisen at or before that time (whether or not it is due and payable at that time); and
 (b) an amount of which has not been paid before that time.
outward investing entity (ADI) has the meaning given by sections 820‑300, 820‑583 and 820‑609.
Note: Section 820‑430:
• allows an outward investing financial entity (non‑ADI) to be treated as an outward investing entity (ADI) in certain cases; and
• allows an inward investment vehicle (financial) to be treated as an outward investing entity (ADI) in certain cases.
outward investing financial entity (non‑ADI) has the meaning given by sections 820‑85, 820‑583, 820‑609 and 820‑610.
Note: Section 820‑430 allows an outward investing financial entity (non‑ADI) to be treated as an outward investing entity (ADI) in certain cases.
over, of a particular character, has the meaning given by section 276‑345.
over‑franking tax means tax imposed under the New Business Tax System (Over‑franking Tax) Act 2002.
Note: The Act imposes tax where it is payable under section 203‑50 of this Act.
overseas fund has the meaning given by section 74 of the Life Insurance Act 1995.
overseas permanent establishment, of an entity, means a *permanent establishment of the entity that is in a country other than Australia.
owner of a *farm management deposit has the meaning given by subsection 393‑25(1).
ownership interest: an ownership interest:
 (a) in land or a *dwelling—has the meaning given by section 118‑130; and
 (b) in a company or trust—has the meaning given by section 125‑60.
Ownership Interest Percentage has the same meaning as in the *Minimum Tax Act.
ownership period of a *dwelling has the meaning given by section 118‑125.
ownership test period has the meaning given by sections 165‑12, 165‑37 and 165‑123, and affected by sections 415‑35 and 415‑40.
ownership test time has the meaning given by section 166‑145.
paid‑up share capital of a company means the amount standing to the credit of the company's *share capital account reduced by the amount (if any) that represents amounts unpaid on shares.
parent: an individual is the parent of anyone who is the individual's *child.
parental leave pay has the meaning given by the Paid Parental Leave Act