Document ID: chunk:federal_register_of_legislation:C2025C00014:section:82kh:p3
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 82KH (pt 3/21)
Character Range: 483106–485777

virtue of paragraph (a), by virtue of another subparagraph of this paragraph or by virtue of paragraph (c);
 (c) in the case of a taxpayer in the capacity of a trustee of a trust estate:
 (i) any person who benefits or is capable (whether by the exercise of a power of appointment or otherwise) of benefiting under the trust estate, either directly or through any interposed companies, partnerships or trusts;
 (ii) where a person who is an associate of the taxpayer by virtue of subparagraph (i) is a natural person—any person who, if that natural person were the taxpayer, would be an associate of that natural person by virtue of paragraph (a) or this paragraph; or
 (iii) where a person who is an associate of the taxpayer by virtue of subparagraph (i) or (ii) is a company—any person who, if that company were the taxpayer, would be an associate of that company by virtue of paragraph (b) or this paragraph; or
 (d) in the case of a taxpayer being a partnership:
 (i) a partner in the partnership;
 (ii) where any partner in the partnership is a natural person—any person who, if that natural person were the taxpayer, would be an associate of that natural person by virtue of paragraph (a) or (c); or
 (iii) where any partner in the partnership is a company—any person who, if the company were the taxpayer, would be an associate of the company by virtue of paragraph (b) or (c).
consumable supplies means property other than:
 (a) trading stock; or
 (b) choses in action.
expected tax saving, in relation to an amount of eligible relevant expenditure incurred by a taxpayer, means:
 (a) where only one amount is, under subsection (1B), a tax saving amount for the purposes of the application of this definition in relation to the eligible relevant expenditure—that tax saving amount; and
 (b) where 2 or more amounts are, under subsection (1B), tax saving amounts for the purposes of the application of this definition in relation to the eligible relevant expenditure—the sum of those tax saving amounts.
film means an aggregate of images, or of images and sounds, embodied in any material.
market research means:
 (a) the undertaking of research to ascertain the location, extent, value or other characteristics of the market, or the potential market, for goods or services; and
 (b) the provision of information, advice or assistance in connection with the marketing of particular goods or services or of goods or services generally.
property includes a chose in action and also includes any estate, interest, right or power, whether at law or in equity, in or over property.
relevant expenditure, in relation to a taxpayer, means:
 (a) expenditure in respect of