Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p39
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 39/59)
Character Range: 7964378–7967196

time for a *direct value shift has the meaning given by section 725‑155.
increasing adjustment has the meaning given by section 195‑1 of the *GST Act.
independent Australian fund manager has the meaning given by section 842‑245.
independent candidate has the meaning given by section 30‑244.
independent member has the meaning given by section 30‑245.
indexation factor:
 (a) for an amount mentioned in a provision listed at items 8 to 12 in section 960‑265—indexation factor has the meaning given by section 960‑285; or
 (aa) for the amount mentioned in the provision listed at item 14 in section 960‑265—indexation factor has the meaning given by section 960‑290; or
 (b) for an amount mentioned in a provision listed at another item in section 960‑265—indexation factor has the meaning given by section 960‑275.
index number:
 (a) for an amount mentioned in a provision listed at items 8 to 12 in section 960‑265—index number has the meaning given by section 960‑285; or
 (b) for any other amount (other than the amount mentioned in the provision listed at item 14 in section 960‑265)—index number has the meaning given by section 960‑280.
Indigenous holding entity has the meaning given by subsection 59‑50(6).
Indigenous land means any estate or interest in land that, under an *Australian law relating to *Indigenous persons, is held for the use or benefit of Indigenous persons.
Indigenous person means an individual who is:
 (a) a member of the Aboriginal race of Australia; or
 (b) a descendant of an Indigenous inhabitant of the Torres Strait Islands.
indirect Australian real property interest has the meaning given by section 855‑25.
indirect equity interests: an entity has indirect equity interests in a company if it has *shares or other interests in entities interposed between the entity and the company.
indirect equity or loan interest has the meaning given by section 727‑525.
indirectly: entities have the right to receive *dividends or capital of a company indirectly for their own benefit if they would receive the dividends or capital for their own benefit if:
 (a) the company were to pay or distribute the dividends or capital; and
 (b) the dividends or capital were then successively paid or distributed by each entity interposed between the company and those entities.
An *ultimate owner indirectly has a beneficial interest in a *CGT asset of an entity, or in *ordinary income that may be *derived from a *CGT asset of an entity, as described in section 149‑15.
indirect participation interest has the meaning given by section 960‑185.
indirect primary equity interest has the meaning given by section 727‑220.
indirect roll‑over replacement has the meaning given by section 723‑110.
indirect small business participation percentage has the meaning given by section 152‑75.
indirect SRWUIP