TAXATION ADMINISTRATION REGULATIONS 1976 [REPEALED]

PART 1 - PRELIMINARY  

REGULATION 2   2   DEFINITIONS  
In these Regulations, unless the contrary intention appears:

1997 Tax Act
means the Income Tax Assessment Act 1997 .

Act
means the Taxation Administration Act 1953 .

Agriculture Secretary
has the meaning given in subsection 995-1(1) of the Income Tax Assessment Act 1997 .

approved form
has the meaning given in subsection 995-1(1) of the Income Tax Assessment Act 1997 .

Commissioner
includes the Commissioner in the capacity of Registrar of the Australian Business Register.

deposit-taking institution
(Repealed by SLI No 39 of 2015)

effective
, in relation to an address, means that the person to whom the address relates will receive documents delivered to the address.

FMD provider
has the meaning given in subsection 995-1(1) of the Income Tax Assessment Act 1997 .

foreign resident
has the meaning given by subsection 995-1(1) of the Income Tax Assessment Act 1997 .

Medicare levy surcharge
means the surcharge imposed by the A New Tax System (Medicare Levy Surcharge - Fringe Benefits) Act 1999 .

preferred address for service
has the meaning given by regulation 12A .

prescribed foreign resident
, for a period in an income year, means a person who:


(a) is a foreign resident at all times in that period; and


(b) is not, at any time in that year, a person to whom a pension, allowance or benefit in respect of which he or she is liable to be assessed and to pay income tax in Australia is, or was, payable under:


(i) the Veterans ' Entitlements Act 1986 ; or

(ii) subsection 4(6) of the Veterans ' Entitlements (Transitional Provisions and Consequential Amendments) Act 1986 ; or

(iii) a provision (except Part 2.11 , 2.12 , 2.14 or 2.15 ) of the Social Security Act 1991 .

tax-related liability
has the meaning given by section 255-1 of Schedule 1 to the Act.

top rate
means the sum of:


(a) the highest rate specified in the table in Part I of Schedule 7 to the Income Tax Rates Act 1986 ; and


(b) the rate of levy specified in subsection 6(1) of the Medicare Levy Act 1986 .

Note:

This definition is modified by regulation 2A in the temporary budget repair levy years.




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.