Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p24
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 24/59)
Character Range: 7926413–7929398

of a foreign country, if the authority is of a similar nature to an authority that is an *exempt Australian government agency.
exempt income has the meaning given by section 6‑20.
Note: For income years before 1997‑98, exempt income has the meaning given by section 6‑20 of the Income Tax (Transitional Provisions) Act 1997.
exempting account means an account that arises under section 208‑110.
exempting credit has the meaning given by section 208‑115.
exempting debit has the meaning given by section 208‑120.
exempting deficit has the meaning given by subsection 208‑125(2).
exempting entity has the meaning given by section 208‑20 and affected by section 220‑500 if relevant.
exempting percentage has the meaning given by section 208‑95.
exempting surplus has the meaning given by subsection 208‑125(1).
exempt institution that is eligible for a refund has the meaning given in section 207‑115.
Note: This definition is affected by sections 207‑119 to 207‑136.
exempt life insurance policy has the meaning given by section 320‑246.
Note: This definition is affected by section 320‑247.
exempt life insurance policy liabilities of a *life insurance company means liabilities of the company under the *life insurance policies referred to in subsection 320‑245(1).
expand, in relation to an *active build to rent development, has the meaning given by subsection 43‑152(3).
expected financial benefits has the meaning given by section 250‑95.
exploration benefit has the meaning given by subsection 40‑1100(2).
exploration credit means an exploration credit created, or to be created under Subdivision 418‑D.
exploration credits allocation for an entity for an income year has the meaning given by section 418‑81.
exploration credits remainder for an income year has the meaning given by subsection 418‑103(2).
exploration investment has the meaning given by section 418‑111.
exploration or prospecting has a meaning affected by subsection 40‑730(4).
external indirect equity or loan interest in a *subsidiary member of a *consolidated group or *MEC group has the meaning given by section 715‑610 or 719‑775.
facility agreement has the meaning given by section 775‑185.
failure to notify penalty means the penalty worked out under Division 2 of Part IIA of the Taxation Administration Act 1953.
fair value election has the meaning given by subsection 230‑210(1).
Families Department means the Department administered by the *Families Minister.
Families Minister means the Minister administering the Data‑matching Program (Assistance and Tax) Act 1990.
Families Secretary means the Secretary of the *Families Department.
family law superannuation payment has the meaning given by section 307‑5.
family trust has the same meaning as in section 272‑75 in Schedule 2F to the Income Tax Assessment Act 1936.
farm‑in farm‑out arrangement has the meaning given by subsection 40‑1100(1).
farm management deposit has the meaning given by Subdivision 393‑B.
FATCA Agreement has the meaning given