Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p6
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 6/59)
Character Range: 7880365–7883362

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 section 426‑118 in Schedule 1 to the Taxation Administration Act 1953.
community shed means a public institution that satisfies all of the following requirements:
 (a) the institution's dominant purposes are advancing mental health and preventing or relieving social isolation;
 (b) the institution seeks to achieve those purposes principally by providing a physical location where it supports individuals to undertake activities, or work on projects, in the company of others;
 (c) either:
 (i) there are no particular criteria for membership of the institution; or
 (ii) the criteria for membership of the institution relate only to an individual's gender or Indigenous status (in that membership is, for cultural reasons, open only to *Indigenous persons) or both.
company means:
 (a) a body corporate; or
 (b) any other unincorporated association or body of persons;
but does not include a partnership or a *non‑entity joint venture.
Note 1: Division 830 treats foreign hybrid companies as partnerships.
Note 2: A reference to a company includes a reference to a corporate limited partnership: see section 94J of the Income Tax Assessment Act 1936.
company's share:
 (a) of a partnership's *notional loss or *notional net income—has the meaning given by sections 165‑80 and 165‑85; and
 (b) of a partnership's *full year deductions—has the meaning given by sections 165‑90.
comparison rate has the meaning given by section 392‑55.
compensable work‑related trauma has the meaning given by subsection 136(1) of the Fringe Benefits Tax Assessment Act 1986.
completed:
 (a) in relation to a *film, has the meaning given by subsection 376‑55(2); and
 (b) in relation to a *digital game, has the meaning given by subsection 378‑25(2).
complying approved deposit fund means a complying approved deposit fund within the meaning of section 47 of the Superannuation Industry (Supervision) Act 1993.
complying health insurance policy has the meaning given by the Private Health Insurance Act 2007.
complying superannuation asset has the meaning given by subsection 320‑170(6).
complying superannuation asset pool has the meaning given by subsection 320‑170(6).
complying superannuation class:
 (a) for a taxable income of a *life insurance company—has the meaning given by section 320‑137; or
 (b) for a *tax loss of a *life insurance company—has the meaning given by section 320‑141.
complying superannuation entity means:
 (a) a *complying superannuation fund; or
 (b) a *complying approved deposit fund; or
 (c) a *pooled superannuation trust.
complying superannuation fund means a complying superannuation fund within the meaning of section 45 of the Superannuation Industry (Supervision) Act 1993.
complying superannuation liabilities of a *life