Commonwealth Numbered Regulations

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TAXATION ADMINISTRATION REGULATIONS 2017 (F2017L01227) - REG 5

Definitions

                   In this instrument:

"Act " means the Taxation Administration Act 1953 .

"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 1 986 .



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