Document ID: chunk:federal_register_of_legislation:C2025C00029:section:2:p8
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 2 (pt 8/10)
Character Range: 8070652–8073503

meaning given by subsection 820‑933(3).
statement worldwide debt of an entity for a period has the meaning given by subsection 820‑933(1).
statement worldwide equity of an entity for a period has the meaning given by subsection 820‑933(2).
statutory accounting period has the meaning given by Part X of the Income Tax Assessment Act 1936.
statutory demand has the same meaning as in the Corporations Act 2001.
statutory income has the meaning given by section 6‑10.
statutory licence has the meaning given by section 124‑140.
stick entity:
 (a) in relation to a *consolidated group—means a *member of the group that is:
 (i) the *head company of the group; or
 (ii) a chosen transitional entity (within the meaning of Division 701 of the Income Tax (Transitional Provisions) Act 1997); or
 (iii) a transitional foreign‑held subsidiary (within the meaning of Division 701C of the Income Tax (Transitional Provisions) Act 1997); or
 (b) in relation to a *MEC group—means a member of the group that is:
 (i) the head company of the group; or
 (ii) a chosen transitional entity (within the meaning of Division 701 of the Income Tax (Transitional Provisions) Act 1997); or
 (iii) a transitional foreign‑held subsidiary (within the meaning of Division 701C of the Income Tax (Transitional Provisions) Act 1997); or
 (iv) an *eligible tier‑1 company.
stratum unit has the meaning given by section 124‑190.
structured arrangement has the meaning given by section 832‑210.
structured order has the meaning given by section 54‑10.
structured settlement has the meaning given by section 54‑10.
structured settlement contribution has the meaning given by section 294‑80.
Student Assistance Minister means the Minister administering the Student Assistance Act 1973.
Student Assistance Secretary means the Secretary of the Department administered by the *Student Assistance Minister.
Subdivision 230‑G assessable gain from a *financial arrangement means an amount that is taken, as a balancing adjustment under Subdivision 230‑G, to be a gain you make from the arrangement for the purposes of Division 230.
Subdivision 230‑G loss from a *financial arrangement means an amount that is taken, as a balancing adjustment under Subdivision 230‑G, to be a loss you make from the arrangement for the purposes of Division 230.
sub‑fund, of a *CCIV, has the meaning given by subsection 1222Q(1) of the Corporations Act 2001.
subject to Australian income tax has the meaning given by section 832‑125.
subject to deemed loan treatment, in relation to a *financial benefit, has the meaning given by section 250‑160.
subject to foreign income tax has the meaning given by section 832‑130.
subject to foreign tax has the meaning given to the expression "subject to tax" by Part X of the Income Tax Assessment Act 1936.
subordinated debt interest means a *debt interest issued to: