Document ID: chunk:federal_register_of_legislation:C2025C00029:section:2:p7
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 2 (pt 7/10)
Character Range: 8068099–8070919

the Radiocommunications Act 1992.
spectrum licence has the meaning given by section 5 of the Radiocommunications Act 1992.
splittable payment means a splittable payment within the meaning of Part VIIIB or VIIIC of the Family Law Act 1975.
sporting club means a society, association or club that:
 (a) is established for the encouragement of sport or a game; and
 (b) is not carried on for profit to its members.
sporting competition has the meaning given by subsection 405‑25(7).
sportsperson has the meaning given by subsection 405‑25(6).
spouse of an individual includes:
 (a) another individual (whether of the same sex or a different sex) with whom the individual is in a relationship that is registered under a *State law or *Territory law prescribed for the purposes of section 2E of the Acts Interpretation Act 1901 as a kind of relationship prescribed for the purposes of that section; and
 (b) another individual who, although not legally married to the individual, lives with the individual on a genuine domestic basis in a relationship as a couple.
spread entity, in relation to a *consolidated group or *MEC group, means a *member of the group that is not a *stick entity in relation to the group.
spreading period for an amount has the meaning given by sections 716‑15, 716‑25, 716‑70 and 716‑100.
Note: Those sections deal with assessable income and deductions spread over several periods of membership or non‑membership of a consolidated group or MEC group.
SRWUIP expenditure has the meaning given by subsections 26‑100(2) and (3).
SRWUIP payment has the meaning given by subsection 59‑67(2).
SRWUIP program has the meaning given by subsection 59‑67(1).
stake interest has the meaning given by subsection 124‑783A(3).
stake option has the meaning given by subsection 124‑783A(3).
standard component has the meaning given by section 295‑555.
stapled entity:
 (a) in relation to a *cross staple arrangement—has the meaning given by section 12‑436 in Schedule 1 to the Taxation Administration Act 1953; or
 (b) otherwise—has the meaning given by section 124‑1045.
starting day has the meaning given by section 149‑60.
starting instalment quarter has the meaning given by subsection 45‑125(2) in Schedule 1 to the Taxation Administration Act 1953.
start time of a *depreciating asset has the meaning given by section 40‑60.
State insurer means a body that carries on State insurance (within the meaning of paragraph 51(xiv) of the Constitution).
State law means a law of a State.
statement worldwide assets of an entity for a period has the 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