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has the meaning given by section 975 ‐ 505 of the * ITAA 1997.
has the meaning given by section 190 ‐ 1.
: you account on a cash basis while a choice you make under section 29 ‐ 40, or a permission of the Commissioner under section 29 ‐ 45 in relation to you, has effect.
: 2 or more * companies account on the same basis if:
means an entity that is registered under the Australian Charities and Not ‐ for ‐ profits Commission Act 2012 as the type of entity mentioned in column 1 of item 1 of the table in subsection 25 ‐ 5(5) of that Act.
means an institution that is:
has the meaning given by section 11 ‐ 10.
has the meaning given by section 129 ‐ 40.
includes the meaning given by subsection 133 ‐ 5(3).
means an * increasing adjustment or a * decreasing adjustment.
has the meaning given by sections 19 ‐ 10 and 69 ‐ 50.
means a document that complies with the requirements of subsection 29 ‐ 75(1) and (if applicable) section 54 ‐ 50.
has the meaning given by Subdivision 129 ‐ B.
means a course of study or instruction that is likely to add to the employment related skills of people undertaking the course and:
has the meaning given by section 130C of the Customs Act 1901 .
, in relation to an * amalgamation, means the single * company that is, or will be, the result of the amalgamation, and that continues, or will continue, after the amalgamation. It may be one of the * amalgamating companies or a new company.
, in relation to an * amalgamation, means any * company that amalgamates with one or more other companies under the amalgamation.
means any procedure, under an * Australian law or a * foreign law, by which 2 or more * companies amalgamate and continue as one company.
includes a nil amount.
means an election made under section 131 ‐ 10.