Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p5
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 5/59)
Character Range: 7877691–7880618

1953.
clean building managed investment trust has the meaning given by section 12‑425 in Schedule 1 to the Taxation Administration Act 1953.
Climate Change Minister means the Minister administering the National Greenhouse and Energy Reporting Act 2007.
Climate Change Secretary means the Secretary of the Department administered by the *Climate Change Minister.
closing pool balance has the meaning given by:
 (a) for a low‑value pool—section 40‑440; or
 (b) for a *general small business pool—section 328‑200.
closing pool value has the meaning given by section 40‑830.
collectable has the meaning given by section 108‑10.
commence to be an *active build to rent development has the meaning given by subsections 43‑152(1) and (2).
commencing day of a *CFC has the meaning given by section 406 of the Income Tax Assessment Act 1936.
commencing day asset of a *CFC has the meaning given by section 406 of the Income Tax Assessment Act 1936.
commercial horticulture has the meaning given by 40‑535.
commercial residential premises has the same meaning as in the *GST Act.
Commissioner means the Commissioner of Taxation.
Note: The office of Commissioner of Taxation is created by section 4 of the Taxation Administration Act 1953.
Commissioner's instalment rate has the meaning given by section 45‑115 in Schedule 1 to the Taxation Administration Act 1953.
committed capital of a partnership has the meaning given by section 118‑445.
common area, for *dwellings of an *active build to rent development, has the meaning given by subsection 43‑151(3).
common ownership: see under common ownership.
common‑ownership nexus: see section 727‑400.
common stake has the meaning given by sections 124‑783 and 124‑783A.
common stakeholder has the meaning given by section 124‑783.
Commonwealth education or training payment has the meaning given by subsection 52‑145(1).
Commonwealth labour market program has the meaning given by subsection 52‑145(2).
Commonwealth law means a law of the Commonwealth.
Commonwealth of Nations country means:
 (a) a foreign country that is a member of the Commonwealth of Nations; or
 (b) a colony, overseas territory or protectorate of such a member; or
 (c) a territory for whose international relations such a member is responsible;
other than one declared by the regulations not to be a Commonwealth of Nations country.
Commonwealth public sector superannuation scheme has the same meaning as in the Superannuation (Unclaimed Money and Lost Members) Act 1999.
community charity corporation has the meaning given by section 426‑180 in Schedule 1 to the Taxation Administration Act 1953.
community charity corporation guidelines has the meaning given by section 426‑185 in Schedule 1 to the Taxation Administration Act 1953.
community charity trust has the meaning given by section 426‑117 in Schedule 1 to the Taxation Administration Act 1953.
community charity trust guidelines has the meaning given by