Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p32
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 32/59)
Character Range: 7946780–7949385

of the Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 1999, was registered or incorporated as a friendly society under a *State law or a *Territory law.
friendly society dispensary means an approved pharmacist (within the meaning of Part VII of the National Health Act 1953) that is:
 (a) a *friendly society; or
 (b) a body carrying on *business for the benefit of members of a *friendly society.
fringe benefit means:
 (a) a fringe benefit as defined by subsection 136(1) of the Fringe Benefits Tax Assessment Act 1986; and
 (b) a benefit that would be a fringe benefit (as defined by subsection 136(1) of that Act) if paragraphs (d) and (e) of the definition of employer in that subsection of that Act were omitted.
fringe benefits taxable amount has the meaning given by section 5B of the Fringe Benefits Tax Assessment Act 1986.
fringe benefits tax law means a provision of an Act or regulations under which the extent of liability for tax imposed by the Fringe Benefits Tax Act 1986 is worked out.
FRT disallowed amount: see fixed ratio test disallowed amount.
FS assessment debt means an FS assessment debt under:
 (a) subsection 19AB(2) of the Social Security Act 1991; or
 (b) the Student Assistance Act 1973 as in force at a time on or after 1 July 1998.
FTB amount for an income year means an amount of family tax benefit (within the meaning of the A New Tax System (Family Assistance) (Administration) Act 1999) to which an individual is entitled in respect of the income year.
fuel tax credit has the meaning given by section 110‑5 of the Fuel Tax Act 2006.
fuel tax law has the meaning given by section 110‑5 of the Fuel Tax Act 2006.
fuel tax return means a return under the Fuel Tax Act 2006.
fuel tax return period has the meaning given by section 61‑20 of the Fuel Tax Act 2006.
full year amounts has the meaning given by section 165‑60.
full year deductions has the meaning given by subsections 165‑55(5) and (6).
fund payment has the meaning given by sections 12‑405 and 12A‑110 in Schedule 1 to the Taxation Administration Act 1953.
fund‑raising event has the meaning given by section 40‑165 of the *GST Act, as modified by the omission of subparagraph 40‑165(1)(b)(i) of that Act.
funeral policy means a *life insurance policy issued by a *friendly society for the sole purpose of providing benefits to pay for the funeral of the insured person.
Future Fund Board means the Future Fund Board of Guardians established by section 34 of the Future Fund Act 2006.
gainfully employed means employed or self‑employed for gain or reward in any business, trade,