Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p7
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 7/59)
Character Range: 7883075–7885977

or
 (b) a *complying approved deposit fund; or
 (c) a *pooled superannuation trust.
complying superannuation fund means a complying superannuation fund within the meaning of section 45 of the Superannuation Industry (Supervision) Act 1993.
complying superannuation liabilities of a *life insurance company means liabilities of the company under *life insurance policies referred to in subsection 320‑190(1).
complying superannuation life insurance policy means a *life insurance policy that:
 (a) is held by the trustee of a *complying superannuation entity; or
 (b) is held by an individual and:
 (i) provides for an *annuity that is not presently payable, if the annuity was purchased out of a *superannuation lump sum or an *employment termination payment; or
 (ia) provides for an *immediate annuity, if the annuity is a *superannuation income stream that is not in the *retirement phase; or
 (ii) is so held in the benefit fund of a *friendly society, being a fund that is a *regulated superannuation fund; or
 (c) is held by another *life insurance company and is a *complying superannuation asset of that company;
and is not an *excluded complying superannuation life insurance policy.
complying superannuation plan means:
 (a) a *complying superannuation fund; or
 (b) a *public sector superannuation scheme that is:
 (i) a *regulated superannuation fund; or
 (ii) an exempt public sector superannuation scheme (within the meaning of section 10 of the Superannuation Industry (Supervision) Act 1993); or
 (c) a *complying approved deposit fund; or
 (d) an *RSA.
component of your *tax position has the meaning given by section 45‑610 in Schedule 1 to the Taxation Administration Act 1953.
concessional contributions has the meaning given by sections 291‑25 and 291‑165.
concessional contributions cap has the meaning given by section 291‑20.
concessional cross staple rent cap has the meaning given by sections 12‑443 and 12‑444 in Schedule 1 to the Taxation Administration Act 1953.
conduit foreign income has the meaning given by Subdivision 802‑A.
connected entity of an entity means:
 (a) an *associate of the entity; or
 (b) another member of the same *wholly owned group if the entity is a company and is a member of such a group.
connected with: an entity is connected with you in the circumstances described in section 328‑125.
Note: This meaning is affected by section 152‑78.
connecting power to land or upgrading the connection has the meaning given by section 40‑655.
conservation covenant has the meaning given by section 31‑5.
consideration, for a *taxable supply, has the same meaning as in the *GST Act.
consideration receivable:
 (a) consideration receivable on the disposal of a leased *car has the meaning given by section 20‑115; and
 (b) consideration receivable for *trading stock changing hands has the meaning given by subsection 70‑100(11).
consolidatable group has the