[History: Paragraph 4 amended by January 2008 (Version 6) with effect from 1 January 2008.
Paragraph 4 formerly read:
This Manual may be amended as follows:
(i) a State or Territory at any time may amend that part of Attachment 1 which concerns the NTER entities of that State or Territory, subject to the amendment being consistent with an amendment by the State or Territory to schedule 1 of the Memorandum;
(ii) the Commissioner at any time may amend Attachment 5 which concerns the Commissioner's address and the ATO contact officers in relation to NTER matters; and
(iii) all other amendments to this Manual may be made only with the unanimous agreement of the Commissioner and all of the States and Territories. ]
'ATO' means the Australian Taxation Office;
'Commissioner' means the Commissioner of Taxation;
'ITAA 1936' means the Income Tax Assessment Act 1936;
'ITAA 1997' means the Income Tax Assessment Act 1997;
'Memorandum' means the Memorandum of Understanding on NTER between the Commonwealth of Australia, the Commissioner and all of the States and Territories;
'NTER' means the National Tax Equivalent Regime;
'NTER entity' means a State or Territory government-owned enterprise listed in the NTER entity register;
[History: Meaning of ‘NTER entity’ amended by January 2008 (Version 6), with effect from 1 January 2008, to replace reference to ‘Attachment 1’ with reference to ‘the NTER entity register’.]
'NTER entity register' means the register of the NTER entities referred to in the Memorandum;
[History: Paragraph 5 amended by January 2008 (Version 6), with effect from 1 January 2008, to insert meaning of ‘NTER entity register’.]
'NTER related activities' means the activities of NTER administration, to be undertaken by the Commissioner, which are set out in Attachment 2;
‘NTER Work Plan’ means a work plan as described in clause 12 of the Memorandum;
[History: Paragraph 5 amended by January 2008 (Version 6), with effect from 1 January 2008, to insert meaning of ‘NTER Work Plan’.]
'PAYG instalment report' means the form provided at Attachment 3 on which NTER entities advise the Commissioner of their quarterly NTER income and quarterly instalment of expected income tax equivalent liability;
'Relevant taxation laws' means the federal income tax laws listed in Attachment 4, modified in accordance with this Manual. The relevant taxation laws constitute the administrative and technical rules of the NTER;
'TAA 1953' means the Taxation Administration Act 1953; and
'TER' means a tax equivalent regime of a State or Territory.
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