Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p40
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 40/59)
Character Range: 7966909–7969684

meaning given by section 960‑185.
indirect primary equity interest has the meaning given by section 727‑220.
indirect roll‑over replacement has the meaning given by section 723‑110.
indirect small business participation percentage has the meaning given by section 152‑75.
indirect SRWUIP payment has the meaning given by subsection 59‑67(4).
indirect tax means any of the following:
 (a) *GST;
 (b) *wine tax;
 (c) *luxury car tax.
indirect tax document means a document that:
 (a) was obtained by you in the course of:
 (i) your appointment or employment by the Commonwealth; or
 (ii) the performance of services by you for the Commonwealth; or
 (iii) the exercise of powers, or the performance of functions, by you under a delegation by the Commissioner; and
 (b) was made or given under, or for the purposes of, an *indirect tax law.
Example: A GST return is a document made for the purposes of an indirect tax law.
indirect tax information means information that:
 (a) was obtained by you in the course of:
 (i) your appointment or employment by the Commonwealth; or
 (ii) the performance of services by you for the Commonwealth; or
 (iii) the exercise of powers, or the performance of functions, by you under a delegation by the Commissioner; and
 (b) was disclosed or obtained under an *indirect tax law; and
 (c) relates to the affairs of an entity other than you.
indirect tax law means any of the following:
 (a) the *GST law;
 (b) the *wine tax law;
 (c) the *luxury car tax law;
 (d) the *fuel tax law.
indirect tax or excise ruling means a *public ruling or a *private ruling, to the extent that the ruling relates to:
 (a) an *indirect tax law (other than the *fuel tax law); or
 (b) an *excise law.
indirect value shift has the meaning given by Subdivision 727‑B.
indirect voting percentage in a company has the meaning given by section 768‑555.
individual means a natural person.
individual asset method:
 (a) of working out whether a company has an unrealised net loss at a particular time, has the meaning given by section 165‑115E; and
 (b) of working out whether a company has an adjusted unrealised loss at a particular time, has the meaning given by section 165‑115U.
individual superannuation guarantee shortfall has the meaning given by section 19 of the Superannuation Guarantee (Administration) Act 1992.
industrial activities has the meaning given by section 43‑150.
industrial instrument means:
 (a) an *Australian law; or
 (b) an award, order, determination or industrial agreement in force under an *Australian law.
Industry Department means the Department administered by the Minister administering the Industry Research and Development Act 1986.
Industry Innovation and Science Australia means the board established by section 6 of the Industry