Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p12
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 12/59)
Character Range: 7895782–7898625

section 815‑370.
country by country reporting group has the meaning given by section 815‑380.
country by country reporting parent has the meaning given by section 815‑375.
CRC program means the program administered by the Commonwealth known as the Cooperative Research Centres Program.
created:
 (a) a *consolidated group is created from a *MEC group if the consolidated group comes into existence under section 703‑55 at the time the MEC group ceases to exist (as mentioned in that section); and
 (b) a MEC group is created from a consolidated group if:
 (i) the MEC group comes into existence under section 719‑40 when a *special conversion event happens to a *potential MEC group derived from an *eligible tier‑1 company of a *top company; and
 (ii) the eligible tier‑1 company was the *head company of the consolidated group (as mentioned in paragraph 719‑40(1)(b)).
creditable acquisition has the meaning given by section 195‑1 of the *GST Act.
creditable importation has the meaning given by section 195‑1 of the *GST Act.
creditable purpose has the meaning given by section 195‑1 of the *GST Act.
credit absorption tax has the meaning given by section 770‑15.
credit reporting bureau has the meaning given by subsection 355‑72(7) in Schedule 1 to the Taxation Administration Act 1953.
cross‑character allocation amount, of a particular character, has the meaning given by section 276‑330.
cross staple arrangement has the meaning given by section 12‑436 in Schedule 1 to the Taxation Administration Act 1953.
Crown lease has the meaning given by section 124‑580.
CRS (short for Common Reporting Standard) has the meaning given by subsection 396‑110(1) in Schedule 1 to the Taxation Administration Act 1953.
CRS Commentary has the meaning given by subsection 396‑110(2) in Schedule 1 to the Taxation Administration Act 1953.
crystallised pre‑July 83 amount, in relation to a *superannuation interest, means the amount mentioned in paragraph 307‑225(2)(e) in relation to the interest.
crystallised reduction amount has the meaning given by section 136‑10 in Schedule 1 to the Taxation Administration Act 1953.
crystallised segment has the meaning given by section 307‑225.
currency exchange rate effect has the meaning given by section 775‑105.
current GST turnover has the meaning given by section 195‑1 of the *GST Act.
current pension means a pension that has begun to be paid.
current termination value of a *life insurance policy, or of the *net risk component of a life insurance policy, has the meaning given in prudential standards made under section 230A of the Life Insurance Act 1995.
current year means the income year for which you are working out your assessable income, deductions and *tax offsets.
custodian has the meaning given by section 12‑390 in Schedule 1 to the Taxation Administration Act 1953.
customs dealing has