Document ID: chunk:federal_register_of_legislation:C2025C00029:section:2:p2
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 2 (pt 2/10)
Character Range: 8055318–8058134

the Taxation Administration Act 1953.
revive: a *170‑D deferred loss revives as mentioned in section 715‑310.
right to future income has the meaning given by subsection 701‑63(5).
right to use includes the right to possess.
risk component:
 (a) the risk component of a premium for a *life insurance policy has the meaning given by subsection 26‑85(2); and
 (b) the risk component of a claim paid under a life insurance policy has the meaning given by section 320‑80.
risk‑weighted assets, of an entity and at a particular time, means the sum of the entity's risk exposures that the entity has at that time, as is determined in accordance with:
 (a) if the entity is an *Australian entity that is not a *foreign controlled Australian entity—the *prudential standards; or
 (b) in any other case—either of the following:
 (i) the prudential standards;
 (ii) the prudential standards determined by the prudential regulator in the country of which the entity, or the *foreign bank that has *TC control interests of at least 40% in the entity, is a resident.
roll‑over cost has the meaning given by subsection 328‑455(2).
roll‑over superannuation benefit has the meaning given by section 306‑10.
rounding adjustment deficit has the meaning given by section 276‑310.
rounding adjustment surplus has the meaning given by section 276‑315.
rounding amount has the meaning given by section 960‑285.
royalty has the meaning given by subsection 6(1) of the Income Tax Assessment Act 1936.
RSA has the meaning given by the Retirement Savings Accounts Act 1997.
RSA component has the meaning given by section 295‑555.
RSA payment has the meaning given by section 307‑5.
RSA provider has the same meaning as in the Retirement Savings Accounts Act 1997.
rural land irrigation water provider has the meaning given by section 40‑630.
safeguard mechanism credit unit has the same meaning as in the National Greenhouse and Energy Reporting Act 2007.
safe harbour capital amount:
 (a) for an *outward investing entity (ADI)—has the meaning given by section 820‑310; and
 (b) for an *inward investing entity (ADI)—has the meaning given by section 820‑405 or 820‑615.
safe harbour debt amount:
 (d) for an *inward investment vehicle (financial)—has the meaning given by section 820‑200; and
 (f) for an *inward investor (financial)—has the meaning given by section 820‑210.
same‑asset roll‑over: a same asset roll‑over allows you to disregard a *capital gain or *capital loss you make from:
 (a) *disposing of a *CGT asset to another entity; or
 (b) entering into an agreement with another entity that constitutes CGT event B1; or
 (c) creating a CGT asset in another entity.
The same‑asset roll‑overs are listed in section 112‑150.
scheme means:
 (a) any *arrangement; or
 (b) any scheme, plan, proposal, action, course of action or course