Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p41
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 41/59)
Character Range: 7969398–7972251

industrial agreement in force under an *Australian law.
Industry Department means the Department administered by the Minister administering the Industry Research and Development Act 1986.
Industry Innovation and Science Australia means the board established by section 6 of the Industry Research and Development Act 1986.
Industry Secretary means the Secretary of the *Industry Department.
information exchange country has the meaning given by section 12‑385 in Schedule 1 to the Taxation Administration Act 1953.
Infrastructure CEO means the Chief Executive Officer of Infrastructure Australia appointed under section 29 of the Infrastructure Australia Act 2008.
infrastructure project capital expenditure has the meaning given by subsection 415‑75(4).
infrastructure project designation rules has the meaning given by section 415‑100.
in‑house dining facility has the meaning given by section 32‑55.
in‑house software is computer software, or a *right to use computer software, that you acquire, develop or have another entity develop:
 (a) that is mainly for you to use in performing the functions for which the software was developed; and
 (b) for which you cannot deduct amounts under a provision of this Act outside Divisions 40 and 328.
initial head company instalment rate, for a *head company of a *consolidated group, or a *provisional head company of a *MEC group, is an *instalment rate worked out on the basis of:
 (a) for a group that comes into existence in an income year under section 703‑50 or 719‑50—the first *base assessment of a company as the head company of that group for which the *base year is that income year; and
 (b) for a group (the later group) for which either of the following conditions is satisfied:
 (i) the later group is *created from a group (the first group) that comes into existence under section 703‑50 or 719‑50;
 (ii) starting from the first group, consolidated groups or MEC groups are successively created, ending in the creation of the later group;
  the first base assessment of a company as the head company of the first group, the later group or any other group covered by subparagraph (ii), for which the base year is the income year in which the first group comes into existence.
Note: For example, subparagraph (b)(ii) covers a consolidated group that is created from a MEC group, which was in turn created from a consolidated group that came into existence under section 703‑50.
initial participant in a *forestry managed investment scheme has the meaning given by subsection 394‑15(5).
injected amount has the meaning given 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