Document ID: chunk:federal_register_of_legislation:C2025C00029:section:4:p24
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 4 (pt 24/30)
Character Range: 7839322–7842035

patent, design or copyright is surrendered to the entity.
acquisition time has the meaning given by section 58‑5.
acquisition year has the meaning given by section 58‑5.
active asset has the meaning given by section 152‑40.
active build to rent development has the meaning given by subsection 43‑151(2).
active build to rent development area has the meaning given by subsection 43‑151(1).
active build to rent part has the meaning given by section 44‑25.
active foreign business asset of a company that is a foreign resident has the meaning given by section 768‑540.
active foreign business asset percentage of a company has the meaning given by section 768‑510.
active participant:
 (a) in a *scheme under which there is a *direct value shift, has the meaning given by subsection 725‑65(2); and
 (b) in a *scheme under which there is an *indirect value shift, has the meaning given by subsection 727‑530(3).
actual cost method of working out the *value of a *registered emissions unit has the meaning given by section 420‑53.
actuary means a Fellow or Accredited Member of the Institute of Actuaries of Australia.
additional investment requirements for ESVCLPs has the meaning given by subsection 118‑428(1).
ADI (authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.
ADI equity capital of an entity at a particular time means the total of the following:
 (a) all the entity's *equity capital at that time; and
 (b) the total value of all the *debt interests *issued by the entity that satisfy all of the following:
 (i) at that time, the interests are *on issue and have been on issue for 90 days or more;
 (ii) none of the interests gives rise to any cost, at any time, that is covered by paragraph 820‑40(1)(a).
A debt interest is treated as having satisfied subparagraph (b)(i) at that time if it was on issue at that time, and the total period for which it remains on issue is 90 days or more.
adjacent land has the meaning given by subsection 118‑120(2).
adjacent structure has the meaning given by subsection 118‑120(6).
adjustable value:
 (a) of a *depreciating asset, has the meaning given by section 40‑85; and
 (ba) of an asset, for the purposes of determining the consequences of a choice under any of sections 715‑100, 715‑105, 715‑125, 715‑130 and 715‑185, has the meaning given by section 715‑145; and
 (b) of an *equity or loan interest:
 (i) for the purposes of determining the consequences of a *direct value shift—has the meaning given by sections 725‑240, 725‑315 and 725‑325; and
 (ii) for the purposes of determining the consequences of an *indirect value shift—has the meaning given by sections 727‑830, 727‑835 and 727‑840.