Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p20
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 20/59)
Character Range: 7916218–7919108

section 974‑135.
election to rely on financial reports has the meaning given by section 230‑395.
electronic payment means a payment by way of electronic transmission, in an electronic format approved by the Commissioner.
electronic sales suppression tool has the meaning given by section 8WAB of the Taxation Administration Act 1953.
electronic signature of an entity means a unique identification of the entity in electronic form that is approved by the Commissioner.
element taxed in the fund has the meaning given by section 307‑275.
element untaxed in the fund has the meaning given by section 307‑275.
eligible community housing provider has the meaning given by section 980‑10.
eligible continuing substantial member of a *former exempting entity has the meaning given by section 208‑155.
eligible Division 166 company means a company:
 (a) that is not a *widely held company; and
 (b) in which:
 (i) *voting stakes that carry rights to more than 50% of the voting power in the company; or
 (ii) *dividend stakes that carry rights to receive more than 50% of any dividends that the company may pay; or
 (iii) *capital stakes that carry rights to receive more than 50% of any distribution of capital of the company;
  are beneficially owned (whether directly, or *indirectly through one or more interposed entities) by:
 (iv) a widely held company; or
 (v) an entity mentioned in subsection 166‑245(2) that satisfies the condition in subsection 166‑245(3); or
 (vi) a *non‑profit company; or
 (vii) a charity; or
 (viii) 2 or more entities mentioned in subparagraphs (iv) to (vii).
Note: For subparagraphs (b)(i), (ii) and (iii), Division 167 has special rules for working out rights to voting power, dividends and capital distributions in a company whose shares do not all carry the same rights to those matters.
eligible for a granny flat interest has the meaning given by subsection 137‑10(2).
eligible security has the meaning given by section 775‑190.
eligible tier‑1 company has the meaning given by section 719‑15.
eligible venture capital investment has the meaning given by sections 118‑425 and 118‑427.
Note: This meaning is also affected by subsection 118‑435(2).
eligible venture capital investor has the meaning given by subsection 118‑415(2).
eligible venture capital partner has the meaning given by section 118‑420.
employee share scheme has the meaning given by subsection 83A‑10(2).
employee share trust has the meaning given by subsection 130‑85(4).
Employment Secretary means the Secretary of the Department responsible for employment policy.
employment termination payment has the meaning given by section 82‑130.
end benefit has the meaning given by section 133‑130 in Schedule 1 to the Taxation Administration Act 1953.
endowment policy has the meaning given by section 295‑480.
ends, in relation to a *corporate change, has the meaning given by section 166‑175.