Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p27
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 27/59)
Character Range: 7934294–7936965

derivatives with, or on behalf of, the entity's associates.
financial institution has the meaning given by section 202A of the Income Tax Assessment Act 1936.
financial investment includes the following:
 (a) a *share in a company;
 (b) an interest in a managed investment scheme (within the meaning of the Corporations Act 2001);
 (c) a *forestry interest in a *forestry managed investment scheme;
 (d) a right or option in respect of an investment referred to in paragraph (a), (b) or (c);
 (e) an investment of a like nature to any of those referred to in paragraphs (a) to (d).
financial statement net third party interest expense has the meaning given by section 820‑54.
financial year means a period of 12 months beginning on 1 July.
financing arrangement has the meaning given by section 974‑130.
financing cost has the meaning given by section 26‑80.
firearms surrender arrangements means:
 (a) an *Australian law; or
 (b) administrative arrangements of a State or Territory;
implementing the agreement arising from the meeting of the Police Ministers held on 10 May 1996 concerning the surrender of prohibited firearms.
first continuity period has the meaning given by section 165‑120.
first home super saver determination has the meaning given by subsection 138‑10(1) in Schedule 1 to the Taxation Administration Act 1953.
first home super saver scheme means the scheme set out in:
 (a) Division 313; and
 (b) Division 138 in Schedule 1 to the Taxation Administration Act 1953;
and other provisions as they relate to those Divisions.
first home super saver tax means the tax imposed by the First Home Super Saver Tax Act 2017.
first use time has the meaning given by section 41‑30.
Fiscal Year has the same meaning as in the *Minimum Tax Act.
FITO allocation amount, of a particular character, has the meaning given by section 276‑335.
fixed entitlement:
 (a) an entity has a fixed entitlement to a share of the income or capital of a company, partnership or trust if the entity has a fixed entitlement to that share within the meaning of Division 272 in Schedule 2F to the Income Tax Assessment Act 1936; and
 (b) despite paragraph (a) of this definition, a *beneficiary of a *CCIV sub‑fund trust is taken to have a fixed entitlement to a share of the income or capital of the trust as provided by section 195‑120 of this Act.
Note: Section 165‑245 of this Act affects when an entity is taken to have held or had, directly or indirectly, a fixed entitlement to a share of income or capital of a company.
fixed ratio earnings limit has the meaning given by section 820‑51.
fixed ratio test disallowed amount has the meaning given by section 820‑57.
fixed trust: