Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p25
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 25/59)
Character Range: 7929141–7931976

as in section 272‑75 in Schedule 2F to the Income Tax Assessment Act 1936.
farm‑in farm‑out arrangement has the meaning given by subsection 40‑1100(1).
farm management deposit has the meaning given by Subdivision 393‑B.
FATCA Agreement has the meaning given by section 396‑15 in Schedule 1 to the Taxation Administration Act 1953.
feature film includes a *film that is an animated feature film, but does not include a film that is not *feature‑length.
feature‑length: a *film is feature‑length if:
 (a) if the film is a large format film—the film is at least 45 minutes in duration; and
 (b) otherwise—the film is more than 60 minutes in duration.
feedstock revenue has the meaning given by subsection 355‑445(4).
fencing asset has the meaning given by subsection 40‑520(4).
FHSS eligible concessional contribution for a *financial year means a *concessional contribution for the financial year that is eligible to be released under section 138‑35 in Schedule 1 to the Taxation Administration Act 1953.
FHSS eligible non‑concessional contribution for a *financial year means a *non‑concessional contribution for the financial year that is eligible to be released under section 138‑35 in Schedule 1 to the Taxation Administration Act 1953.
FHSS maximum release amount has the meaning given by section 138‑25 in Schedule 1 to the Taxation Administration Act 1953.
FHSS releasable contributions amount has the meaning given by subsection 138‑30(1) in Schedule 1 to the Taxation Administration Act 1953.
FHSS released amounts has the meaning given by section 313‑10.
FIFO cost method of working out the *value of a *registered emissions unit has the meaning given by section 420‑52.
film means an aggregate of images, or of images and sounds, embodied in any material.
film authority has the meaning given by section 376‑55.
film component has the meaning given by section 36‑40.
film deductions for an income year are the following:
 (a) amounts you could deduct for the income year under former section 124ZAFA of the Income Tax Assessment Act 1936;
 (b) amounts that you could deduct for the income year and to which former section 124ZAO of that Act applied in relation to you for the income year.
film loss has the meaning given by section 36‑40.
Note: Section 701‑30 (rules about where an entity is not a subsidiary member for the whole of an income year) may affect a film loss.
final RUNL has the meaning given by section 715‑35.
Finance Department means the Department administered by the *Finance Minister.
financed property has the meaning given by section 243‑30.
Finance Minister means the Minister administering the Public Governance, Performance and Accountability Act 2013.
Finance Secretary means the Secretary of the *Finance Department.
financial arrangement has the meaning given by sections 230‑45 to 230‑55.
financial