Commonwealth Consolidated Regulations Commonwealth Consolidated RegulationsIn this instrument:
"Act" means the Taxation Administration Act 1953 .
"assessable FHSS released amount" has the meaning given by subsection 995 - 1(1) of the Income Tax Assessment Act 1997 .
"double tax agreement" means an agreement within the meaning of the International Tax Agreements Act 1953 .
"double tax country" has the meaning given by section 43.
"effective" , in relation to an address, has the meaning given by subsection 15(3).
"electronic communication" has the same meaning as in the Electronic Transactions Act 1999.
"foreign resident" has the meaning given by subsection 995 - 1(1) of the Income Tax Assessment Act 1997 .
"indirect tax zone" has the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 .
"international agreement" has the meaning given by subsection 58(3).
"other party" , to a double tax agreement or international tax sharing treaty, has the meaning given by section 45.
"preferred address for service" has the meaning given by subsection 15(1).
"tax-related liability" has the meaning given by section 255 - 1 in Schedule 1 to the Act.
"tax sharing country" has the meaning given by section 44.
"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 .