Document ID: chunk:federal_register_of_legislation:C2025C00126:clause:3_5:p9
Version: federal_register_of_legislation:C2025C00126
Segment Type: clause
Provision Reference: sch 3 cl 5 (pt 9/12)
Character Range: 871756–874574

meaning given by section 318 of the *ITAA 1936.
at least a 90% stake in a *company has the meaning given by section 190‑5.
Australian‑based business recipient has the meaning given by subsection 9‑26(2).
Australian Business Register means the register established under section 24 of the A New Tax System (Australian Business Number) Act 1999.
Australian Business Registrar means the Registrar of the *Australian Business Register.
Australian consumer has the meaning given by subsection 9‑25(7) and affected by section 84‑100.
Australian fee or charge means a fee or charge (however described), other than an *Australian tax, imposed under an *Australian law and payable to an *Australian government agency.
Australian government agency has the meaning given by section 995‑1 of the *ITAA 1997.
Australian law has the meaning given by section 995‑1 of the *ITAA 1997.
Australian resident means a person who is a resident of Australia for the purposes of the *ITAA 1936.
Australian tax means a tax (however described) imposed under an *Australian law.
average income has the meaning given by subsection 392‑45(1) of the *ITAA 1997.
average input tax credit fraction has the meaning given by section 79‑100.
base year has the meaning given by sections 45‑320 and 45‑470 in Schedule 1 to the Taxation Administration Act 1953.
batch repair process has the meaning given by section 117‑5.
beverage has the meaning given by subsection 38‑4(2).
borrowing has the meaning given by section 995‑1 of the *ITAA 1997.
business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.
business day has the meaning given by subsection 995‑1(1) of the *ITAA 1997.
car has the meaning given by section 995‑1 of the *ITAA 1997.
car limit has the meaning given by section 40‑230 of the *ITAA 1997.
car parts, in relation to *cars, includes:
 (a) bodies for those cars (including insulated bodies, tank‑bodies, and other bodies designed for the transport or delivery of goods or other property of particular kinds); and
 (b) underbody hoists, and other equipment or apparatus of a kind ordinarily fitted to cars for use in connection with the transport or delivery of goods or other property by those road vehicles.
carried on in the indirect tax zone, in relation to an *enterprise, has the meaning given by section 9‑27.
carrying on an *enterprise includes doing anything in the course of the commencement or termination of the enterprise.
cash accounting turnover threshold has the meaning given by subsection 29‑40(3).
Child Care Minister means the Minister administering the Child Care Act 1972 and the family assistance law (within the meaning of section 3 of the A New Tax System (Family Assistance) (Administration) Act 1999.
commercial accommodation has the meaning given