Commonwealth Consolidated Acts

INCOME TAX RATES ACT 1986 - SECT 5

    In this Part, tax means:

  (a)   tax payable by a natural person, other than:

  (i)   a person in the capacity of a trustee of an eligible superannuation fund; or

  (ii)   a person in the capacity of a trustee of a prescribed unit trust; or

  (iii)   a person in the capacity of a trustee of an eligible ADF; or

  (iiia)   a person in the capacity of a trustee of a pooled superannuation trust; or

  (iv)   a person in the capacity of a trustee of a trust estate, being a person who is liable to be assessed and to pay tax under paragraph   98(3)(b) or subsection   98(4) of the Assessment Act; or

  (v)   a person in the capacity of a trustee of an AMIT, being a person who is liable to be assessed and to pay tax under paragraph   276 - 105(2)(b) or (c) of the Income Tax Assessment Act 1997 ; or

  (b)   tax payable by a company in the capacity of a trustee, other than:

  (i)   a company in the capacity of a trustee of an eligible superannuation fund; or

  (ii)   a company in the capacity of a trustee of a prescribed unit trust; or

  (iii)   a company in the capacity of a trustee of an eligible ADF; or

  (iiia)   a company in the capacity of a trustee of a pooled superannuation trust; or

  (iv)   a company in the capacity of a trustee of a trust estate, being a company that is liable to be assessed and to pay tax under paragraph   98(3)(b) or subsection   98(4) of the Assessment Act; or

  (v)   a company in the capacity of a trustee of an AMIT, being a company that is liable to be assessed and to pay tax under paragraph   276 - 105(2)(b) or (c) of the Income Tax Assessment Act 1997 .