Document ID: chunk:federal_register_of_legislation:C2025C00029:section:4:p26
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 4 (pt 26/30)
Character Range: 7844344–7847284

section 725‑85; and
 (c) for an *indirect value shift, has the meaning given by section 727‑530.
affiliate has the meaning given by section 328‑130.
affordable dwelling has the meaning given by subsection 43‑153(2).
AFOF means an *Australian venture capital fund of funds.
agent: this Act applies to some entities that are not agents in the same way as it applies to agents: see section 960‑105.
aggregated turnover has the meaning given by section 328‑115.
Agriculture Department means the Department administered by the Minister administering the Farm Household Support Act 2014.
Agriculture Secretary means the Secretary of the *Agriculture Department.
alienated personal services payment has the meaning given by section 13‑10 in Schedule 1 to the Taxation Administration Act 1953.
All Groups Consumer Price Index number means the All Groups Consumer Price Index number (being the weighted average of the 8 capital cities) published by the Australian Statistician.
allocable cost amount has the meaning given by section 705‑60 and subsection 711‑20(1).
allocated annuity means an *immediate annuity that satisfies the requirements of subregulation 1.05(4) of the Superannuation Industry (Supervision) Regulations.
allocated pension means a *current pension that satisfies the requirements of subregulation 1.06(4) of the Superannuation Industry (Supervision) Regulations.
allowable OB deduction has the meaning given by subsection 121EF(2) of the Income Tax Assessment Act 1936.
alteration time:
 (a) for a company has the meaning given by sections 165‑115L, 165‑115M, 165‑115N, 165‑115P, 165‑115Q, 715‑245, 715‑250 and 719‑725; and
 (b) for a trust, has the meaning given by section 715‑270.
AMIT (short for attribution managed investment trust) has the meaning given by section 276‑10.
AMIT cost base increase amount has the meaning given by section 104‑107E.
AMIT cost base net amount has the meaning given by section 104‑107C.
AMIT cost base reduction amount has the meaning given by section 104‑107D.
AMIT DIR payment has the meaning given by section 12A‑25 in Schedule 1 to the Taxation Administration Act 1953.
AMIT dividend payment has the meaning given by section 12A‑30 in Schedule 1 to the Taxation Administration Act 1953.
AMIT interest payment has the meaning given by section 12A‑35 in Schedule 1 to the Taxation Administration Act 1953.
AMIT member annual statement: see AMMA statement.
AMIT royalty payment has the meaning given by section 12A‑40 in Schedule 1 to the Taxation Administration Act 1953.
AMMA statement (short for AMIT member annual statement) has the meaning given by section 276‑460.
amount includes a nil amount.
amount required to be withheld by an entity from a *withholding payment means:
 (a) the amount that the entity must withhold from the payment under Division 12 in Schedule 1 to the Taxation Administration Act 1953; or
 (aaa) the amount that Division 12A in that Schedule requires the entity