Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p9
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 9/59)
Character Range: 7888306–7891026

Act 1995.
contract of reinsurance, in respect of *life insurance policies, does not include a contract of reinsurance in respect of:
 (a) the parts of *complying superannuation life insurance policies in respect of which the liabilities of the company that issued the policies are to be discharged out of a *complying superannuation asset pool; or
 (b) policies that are *exempt life insurance policies.
contributions segment has the meaning given by section 307‑220.
contributions‑splitting superannuation benefit has the meaning given by the regulations.
control a non‑fixed trust has the meaning given by Subdivision 269‑E in Schedule 2F to the Income Tax Assessment Act 1936.
control (for value shifting purposes) has the meaning given by sections 727‑355, 727‑360, 727‑365 and 727‑375.
controlled foreign company has the same meaning as in Part X of the Income Tax Assessment Act 1936.
controlled foreign corporate limited partnership has the meaning given by section 820‑760.
controlled foreign entity debt has the meaning given by section 820‑885.
controlled foreign entity equity has the meaning given by section 820‑890.
controlled foreign trust has the same meaning as in Part X of the Income Tax Assessment Act 1936.
controller (for CGT purposes): an entity is a controller (for CGT purposes) of a company in the circumstances mentioned in section 975‑155.
controller (for imputation purposes) has the meaning given by subsections 207‑130(5) and (6).
convertible interest means a convertible interest in a company or in a trust or unit trust and:
 (a) a convertible interest in a company is an interest of the kind referred to in item 4 of the table in subsection 974‑75(1); and
 (b) a convertible interest in a trust or unit trust is an interest that has the same or a similar effect in relation to the trust or unit trust.
convertible note:
 (a) a convertible note of a company has the meaning given by section 82L of the Income Tax Assessment Act 1936; and
 (b) a convertible note of a trust or unit trust means a note that has the same or a similar effect in relation to the trust or unit trust.
co‑operative company has the same meaning as in Division 9 of Part III of the Income Tax Assessment Act 1936.
copyright collecting society means either of the following bodies:
 (a) a body that satisfies all of the following conditions:
 (i) a declaration under the Copyright Act 1968 is in force in respect of the body;
 (ii) the body is a company whose *constitution contains provisions about the distribution of amounts collected or *derived by it, including a requirement that a *member of the society cannot direct the body to pay an amount at a particular time;
 (iii) other conditions prescribed by the