has the meaning given by section 189 ‐ 15.

has the meaning given by the regulations made for the purposes of subsection 40 ‐ 5(2).

means a period of 12 months beginning on 1 July.

means a course of study or instruction that:

means a structure that is composed of a floating platform and a building designed to be occupied (regardless of the term of occupation) as a residence that is permanently affixed to the platform, but does not include any structure that has means of, or is capable of being readily adapted for, sel

has the meaning given by section 38 ‐ 4.

has the meaning given by section 995 ‐ 1 of the * ITAA 1997.

, in relation to a * GST joint venture, means 2 or more entities becoming * participants in the joint venture as mentioned in subsection 51 ‐ 7(1).

means a container within the meaning of the Customs Convention on Containers, 1972, signed in Geneva on 2 December 1972, as affected by any amendment of the Convention that has come into force.

means tax imposed by the Fringe Benefits Tax Act 1986 .

has the meaning given by section 40 ‐ 165.

has the meaning given by subsection 126 ‐ 35(2).

has the meaning given by subsection 126 ‐ 35(1).

means the charge worked out under Part IIA.

: an entity is a gift ‐ deductible entity if gifts or contributions made to it can be deductible under Division 30 of the * ITAA 1997.

, of an entity, means a purpose that is the principal purpose of:

has the meaning given by sections 126 ‐ 10, 126 ‐ 15 and 126 ‐ 20.

means any form of tangible personal property.

means a * school that:

of a * head company of a * consolidated group or a * MEC group has the meaning given by paragraph 721 ‐ 10(1)(a) of the * ITAA 1997.