Document ID: chunk:federal_register_of_legislation:C2025C00014:section:317:p6
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 317 (pt 6/12)
Character Range: 1833849–1836555

other vehicles; and
 (b) animals, including fish; and
 (c) minerals, trees and crops, whether on, under or attached to land or not; and
 (d) gas and electricity.
grossed‑up amount, in relation to an attribution debit, has the meaning given by section 373.
gross tainted turnover has the meaning given by section 435.
gross turnover has the meaning given by section 434.
group includes:
 (a) one entity alone; and
 (b) a number of entities the members of which are not in any way associated with each other nor acting together.
income interest in a partnership means an interest in the profits of the partnership.
income interest in a trust means an interest in the income of the trust.
indirect attribution account interest has the meaning given by section 369.
indirect attribution interest has the meaning given by section 357.
indirect control interest has the meaning given by section 352.
IP time means 7.30 p.m., by standard time in the Australian Capital Territory, on 12 April 1989.
law, in relation to a listed country or an unlisted country, means a law of that listed country or unlisted country, or of any part of, or place in, that listed country or unlisted country.
lease includes a sublease and, in relation to a company title interest in land, includes an agreement similar to a lease or sublease.
leased includes let on hire (including a letting on hire that is described in the relevant agreement as a lease) under an agreement other than a hire‑purchase agreement.
listed country has the meaning given by section 320.
net tainted commodity gains has the meaning given by section 443.
net tainted currency exchange gains has the meaning given by section 444.
non‑attributable income period, in relation to a taxpayer in relation to a company in relation to the application of a provision of this Act in accordance with Division 7, means a statutory accounting period of the company for which:
 (a) there is no requirement to calculate under Division 7 the attributable income of the company in relation to the taxpayer; or
 (b) there is a requirement to calculate under Division 7 the attributable income of the company in relation to the taxpayer, but the particular provision is not relevant to that calculation.
non‑discretionary trust means a trust other than a discretionary trust.
non‑portfolio dividend means a dividend (other than an eligible finance share dividend or a widely distributed finance share dividend) paid to a company where that company has a voting interest, within the meaning of section 334A, amounting to at least 10% of the voting power, within the meaning of that section, in the company paying the dividend.
non‑resident family trust has the meaning given by