TAXATION ADMINISTRATION REGULATIONS 1976 [REPEALED]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(Repealed by SLI No 39 of 2015)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.


 

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.