TAXATION ADMINISTRATION REGULATIONS 1976 [REPEALED]

PART 5 - PAY AS YOU GO WITHHOLDING  

Division 4 - Dividend, interest, royalty, mining and certain superannuation payments  

REGULATION 39   39   DEFINITIONS  
In this Division:

departing Australia superannuation payment
has the meaning given by section 301-170 of the Income Tax Assessment Act 1997 .

dividend
includes part of a dividend.

double tax agreement
means an agreement within the meaning of the International Tax Agreements Act 1953 .

double tax country
has the meaning given by regulation 39A.

excess untaxed roll-over amount
has the meaning given by section 306-15 of the Income Tax Assessment Act 1997 .

interest
means any amount that is, or is taken to consist of, interest for Division 11A of Part III of the Income Tax Assessment Act 1936 .

international tax sharing treaty
has the same meaning as in subsection 136AA(1) of the Income Tax Assessment Act 1936 .

other party
, to a double tax agreement or international tax sharing treaty, means:


(a) if the agreement or treaty was made between Australia and another country - the other country; and


(b) if the agreement or treaty was made between the government of Australia and the government of another country - the other country.

tax sharing country
has the meaning given by regulation 39B.


 

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