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 2/242)
Character Range: 8086028–8088737

Act 1953.
tax preferred end user has the meaning given by section 250‑55.
tax preferred entity means:
 (a) an *exempt entity; or
 (b) an *exempt Australian government agency; or
 (c) an *associated government entity of an exempt Australian government agency; or
 (d) a *prescribed excluded STB; or
 (e) an *exempt foreign government agency.
tax preferred use of an asset has the meaning given by sections 250‑60(1) and (2).
tax profit on the disposal or death has the meaning given by subsection 385‑105(3).
tax receipt means a receipt given to you under subsection 70‑5(1) of Schedule 1 to the Taxation Administration Act 1953.
tax‑records education direction means a direction given under subsection 384‑12(1) in Schedule 1 to the Taxation Administration Act 1953.
tax‑related liability has the meaning given by section 255‑1 in Schedule 1 to the Taxation Administration Act 1953.
TC control interest has the meaning given by section 820‑815 (which is affected by sections 820‑820 to 820‑835).
TC control tracing interest has the meaning given by section 820‑875.
TC direct control interest:
 (a) for a company—has the meaning given by section 820‑855; and
 (b) for a trust—has the meaning given by section 820‑860; and
 (c) for a partnership—has the meaning given by section 820‑865.
TC indirect control interest has the meaning given by section 820‑870.
telecommunications site access right means a right (except an *IRU) of a carrier (as defined in the Telecommunications Act 1997):
 (a) to share a facility (as defined in section 7 of that Act); or
 (b) to install such a facility at a particular location or on a particular structure; or
 (c) to enter or cross premises for the purposes of installing or maintaining such a facility that is on the premises, or is at a location, or on a structure, that is accessible by way of the premises.
telephone signature of an entity is a unique identification of the entity that can be given by telephone and that is approved by the Commissioner.
temporary resident: you are a temporary resident if:
 (a) you hold a temporary visa granted under the Migration Act 1958; and
 (b) you are not an Australian resident within the meaning of the Social Security Act 1991; and
 (c) your *spouse is not an Australian resident within the meaning of the Social Security Act 1991.
However, you are not a temporary resident if you have been an Australian resident (within the meaning of this Act), and any of paragraphs (a), (b) and (c) are not satisfied, at any time after the commencement of this definition.
Note: The tests in paragraphs (b) and (c) are applied to ensure that holders of temporary visas who nonetheless have a significant connection with Australia are not