Document ID: chunk:federal_register_of_legislation:C2025C00029:section:4:p14
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 4 (pt 14/15)
Character Range: 8049018–8051844

Act 1986 (as it applies of its own force or because of the Fringe Benefits Tax (Application to the Commonwealth) Act 1986).
reportable fringe benefits total has the same meaning as in the Fringe Benefits Tax Assessment Act 1986.
reportable superannuation contributions, for an individual and an income year, means the sum of:
 (a) the individual's *reportable employer superannuation contributions (if any) for the income year; and
 (b) the individual's deductions (if any) under Subdivision 290‑C for the income year;
reduced (but not below zero) by the amount of any *excess concessional contributions the individual has for the *financial year corresponding to the income year.
representative of an *incapacitated entity has the meaning given by section 195‑1 of the *GST Act.
representative member for a *GST group has the meaning given by section 195‑1 of the *GST Act.
required to be registered has the meaning given by the *GST Act.
resale royalty means resale royalty under the Resale Royalty Right for Visual Artists Act 2009.
resale royalty collecting society means the collecting society, within the meaning given by the Resale Royalty Right for Visual Artists Act 2009.
resale royalty right has the meaning given by the Resale Royalty Right for Visual Artists Act 2009.
residence article has the meaning given by subsection 815‑120(6).
residency requirement:
 (a) for an entity making a *distribution—has the meaning given by section 202‑20 (as affected by section 220‑100, if relevant); and
 (b) for an income year that is one in which, or in relation to which, an event specified in a table in one of the following sections occurs:
 (i) section 205‑15 (general table of *franking credits);
 (ii) section 205‑30 (general table of *franking debits);
 (iii) section 208‑115 (table of *exempting credits);
 (iv) section 208‑120 (table of *exempting debits);
 (v) section 208‑130 (table of franking credits that arise because of an entity's status as a *former exempting entity or *exempting entity);
 (vi) section 208‑145 (table of franking debits that arise because of an entity's status as a former exempting entity or exempting entity);
  or an income year that is described in section 205‑70 or 220‑205—has the meaning given by section 205‑25; and
 (c) for an entity receiving a distribution—has the meaning given by section 207‑75; and
 (d) for the purposes of determining whether an entity is an exempt institution that is eligible for a refund at the time a *franked distribution is made—has the meaning given by section 207‑117.
residential care has the same meaning as in the Aged Care Act 1997.
residential dwelling asset has the meaning given by section 12‑452 in Schedule 1 to the Taxation Administration Act 1953.
residential premises has the same meaning as in the *GST Act.
resident investment vehicle