Document ID: chunk:federal_register_of_legislation:C2025C00014:section:6:p10
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 6 (pt 10/19)
Character Range: 29925–32595

capital loss has the same meaning as in the Income Tax Assessment Act 1997.
net GST has the meaning given by section 995‑1 of the Income Tax Assessment Act 1997.
net input tax credit has the meaning given by section 995‑1 of the Income Tax Assessment Act 1997.
non‑assessable non‑exempt income has the meaning given by the Income Tax Assessment Act 1997.
non‑complying approved deposit fund has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997.
non‑complying superannuation fund has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997.
non‑entity joint venture has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997.
non‑equity share has the same meaning as in the Income Tax Assessment Act 1997.
non‑resident means a person who is not a resident of Australia.
non‑share capital account has the same meaning as in the Income Tax Assessment Act 1997.
non‑share capital return has the same meaning as in the Income Tax Assessment Act 1997.
non‑share distribution has the same meaning as in the Income Tax Assessment Act 1997.
non‑share dividend has the same meaning as in the Income Tax Assessment Act 1997.
non‑share equity interest has the same meaning as in the Income Tax Assessment Act 1997.
once‑only deduction: a deduction in a year of income in respect of a percentage of expenditure is a once‑only deduction, in relation to the expenditure, if no deduction is allowable in respect of a percentage of the expenditure in any other year of income.
ordinary class has the same meaning as in the Income Tax Assessment Act 1997.
ordinary income has the same meaning as in the Income Tax Assessment Act 1997.
over‑franking tax has the same meaning as in the Income Tax Assessment Act 1997.
owner of a farm management deposit has the meaning given by the Income Tax Assessment Act 1997.
ownership interest has the meaning given by section 125‑60 of the Income Tax Assessment Act 1997.
paid in relation to dividends or non‑share dividends includes credited or distributed.
paid‑up share capital has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997.
parent has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997.
partnership has the same meaning as in the Income Tax Assessment Act 1997.
part of a distribution that is franked with an exempting credit has the same meaning as in the Income Tax Assessment Act 1997.
part of a distribution that is franked with a venture capital credit has the same meaning as in the Income Tax Assessment Act 1997.
passive commodity gain, in relation to a taxpayer, in relation to a year of income,