Document ID: chunk:federal_register_of_legislation:C2025C00014:section:6:p9
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 6 (pt 9/19)
Character Range: 27573–30140

insurance policy by the Income Tax Assessment Act 1997.
life assurance premium has the meaning given to life insurance premium by the Income Tax Assessment Act 1997.
limited partner has the same meaning as in the Income Tax Assessment Act 1997.
limited partnership has the same meaning as in the Income Tax Assessment Act 1997.
liquidator means the person who, whether or not appointed as liquidator, is the person required by law to carry out the winding‑up of a company.
listed public company has the same meaning as in the Income Tax Assessment Act 1997.
Note: For the meaning of listed public company in Schedule 2F to this Act, see section 272‑135 in that Schedule.
loss carry back tax offset has the same meaning as in the Income Tax Assessment Act 1997.
loss year has the same meaning as in the Income Tax Assessment Act 1997.
managed investment trust has the same meaning as in the Income Tax Assessment Act 1997.
MEC group has the same meaning as in the Income Tax Assessment Act 1997.
Medicare levy means Medicare levy imposed as such by any Act as assessed under this Act.
Medicare levy (fringe benefits) surcharge has the meaning given by the Income Tax Assessment Act 1997.
member of a consolidated group or MEC group has the same meaning as in the Income Tax Assessment Act 1997.
member of a family tax benefit (Part B) family without shared care: a taxpayer is a member of a family tax benefit (Part B) family without shared care if:
 (a) the taxpayer, or the taxpayer's spouse while being the taxpayer's partner (within the meaning of the A New Tax System (Family Assistance) Act 1999), is eligible for family tax benefit at the Part B rate (within the meaning of that Act); and
 (b) clause 31 of Schedule 1 to that Act does not apply in respect of the Part B rate.
minerals has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997.
mining withholding tax means income tax payable in accordance with section 128V.
mortgage includes any charge, lien or encumbrance to secure the repayment of money.
mutual life assurance company means a life assurance company the profits of which are divisible only among the policy holders.
natural resource has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997.
net capital gain has the same meaning as in the Income Tax Assessment Act 1997.
net capital loss has the same meaning as in the Income Tax Assessment Act 1997.
net GST has the meaning given by section 995‑1 of the Income Tax Assessment Act 1997.
net input tax credit has the meaning given by section