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Definitions from Taxation and revenue collection


2592 definitions

Name Definition Type Status
Capital Gains Foreign Resident Exemption Amount The amount of capital gains exempt from Capital Gains Tax (CGT) where a foreign resident or the trustee of a foreign trust for CGT purposes has experienced a CGT event (transaction) during the income ... float Standard
Capital Gains Script For Script Rollover Deferral Amount The amount of capital gains deferred from Capital Gains Tax (CGT) as a result of a script for script rollover float Standard
Capital Gains Inter Company Asset Rollover Deferral Amount The amount of capital gains deferred from Capital Gains Tax (CGT) as a result of an inter company asset rollover float Standard
Interaction Reason Text Information describing the reason for an interaction as required by the receiving agency. string Standard
Income Intangible Property Other Amount Intangible property income not classified elsewhere. float Standard
Auditor Appointment First Appointment Date This is the date that the auditor was first appointed to audit the accounts of the organisation. string Standard
Expense Services Management Financial Administrative Marketing And Training Amount Gross purchases or expenditure relating to management, financial, administrative, marketing and training services. float Standard
Income Services Management Financial Administrative Marketing And Training Amount Gross sales or revenue relating to management, financial, administrative, marketing and training services. float Standard
Expense Services Technical And Construction Amount Gross purchases or expenditure relating to technical and construction services. float Standard
Income Services Construction Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference float Standard
Expense Research And Development Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference float Standard
Expense Services Other Amount Service expenses not classifed elsewhere. float Standard
Income Services Other Amount Service income not classifed elsewhere. float Standard
Expense Interest And Discounts Amount Gross expenditure relating to interest or discounts. float Standard
Assets Average Scheme Property Value Amount This is the value, as at the relevant date, of the average value of the scheme property. float Standard
Income Interest And Discounts Amount Gross revenue relating to interest or discounts. float Standard
Expense Insurance Amount Gross expenditure relating to insurance, such as premiums. float Standard
Income Insurance Amount Gross revenue from insurance dealings, including settlements. float Standard
Revenue Average Responsibility Entity Revenue Amount This is the value, during the relevant period, of the average Responsible Entity revenue. float Standard
Expense Other Amount Expenses not classified elsewhere. float Standard
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