Income Tax Assessment Act 1936

PART VA - TAX FILE NUMBERS  

Division 1 - Preliminary  

SECTION 202A  

202A   INTERPRETATION  

In this Part, unless the contrary intention appears:

alienated personal services payment
has the meaning given by section 13-10 in Schedule 1 to the Taxation Administration Act 1953 .

applicant
, in relation to an application for the issue of a tax file number, means the person specified in the application as the person by whom or on whose behalf the issue of a tax file number is sought;

approved form
(Repealed by Act No 12 of 2012)

bank
means:

(a) the Reserve Bank of Australia;

(b) a body corporate that is an ADI (authorised deposit-taking institution) for the purposes of the Banking Act 1959 ; or

(c) a person who carries on State banking within the meaning of paragraph 51(xiii) of the Constitution.

building society
(Repealed by Act No 44 of 1999)

child
means a person who is less than 16 years of age.

co-operative housing society
means a society registered or incorporated as a co-operative housing society or similar society under a law of a State or Territory.

credit union
(Repealed by Act No 44 of 1999)

data processing device
means any article or material from which information is capable of being reproduced with or without the aid of any other article or device.

eligible PAYG payment
means:

(a) a payment from which an amount must be withheld under Subdivision 12-B (other than section 12-55 ), Subdivision 12-C or Subdivision 12-D in Schedule 1 to the Taxation Administration Act 1953 ; or

(aa) an alienated personal services payment in respect of which Division 13 in Schedule 1 to the Taxation Administration Act 1953 requires an amount to be paid to the Commissioner; or

(b) a non-cash benefit in respect of which an amount is payable to the Commissioner under section 14-5 in Schedule 1 to the Taxation Administration Act 1953 because of the application of that section in relation to Subdivision 12-B , 12-C or 12-D of that Schedule;

and has a meaning affected by section 202AA .

employee
(Repealed by Act No 179 of 1999)

employer
(Repealed by Act No 179 of 1999)

employment declaration
(Repealed by Act No 179 of 1999)

entity
means a body corporate or unincorporated association, but does not include a natural person or a partnership;

financial institution
means:

(a) a bank; or

(b) a co-operative housing society.

(c) (Repealed by Act No 44 of 1999)

government body
means the Commonwealth, a State, a Territory or an authority of the Commonwealth or of a State or Territory.

interest-bearing account
means any facility, other than an RSA, by which a financial institution:

(a) does any one or more of the following:

(i) accepts deposits of money to the credit of a person;

(ii) allows withdrawals from the money deposited;

(iii) pays cheques or payment orders drawn on the institution by, or collects cheques or payment orders on behalf of, the person; and

(b) pays or credits interest, or amounts in the nature of interest, on the balance standing to the credit of the person from time to time.

interest-bearing deposit
means a deposit of money, other than into an RSA, with a financial institution, in consideration of which the financial institution pays or credits interest, or amounts in the nature of interest, to a person.

investment body
means a person who is an investment body within the meaning of section 202D .

investment to which this Part applies
means an investment of a kind mentioned in section 202D .

investor
means a person who is an investor within the meaning of section 202D .

passport
(Repealed by No 122 of 2015)

payer
means:

(a) a person who makes an eligible PAYG payment (other than an alienated personal services payment), or is likely to make such a payment; or

(b) a person who receives an alienated personal services payment, or is likely to receive such a payment.

person
includes a partnership, a company and a person in the capacity of trustee of a trust estate.

public company
means a public company within the meaning of the Corporations Act 2001 .

recently-arrived visitor to Australia
(Omitted by No 57 of 1990)

recipient
means:

(a) a person who receives an eligible PAYG payment (other than an alienated personal services payment), or is likely to receive such a payment; or

(b) a person in relation to whose personal services income (within the meaning of the Income Tax Assessment Act 1997 ) a payer receives an alienated personal services payment, or is likely to receive such a payment.

securities dealer
has the same meaning as in the Income Tax Assessment Act 1997 .

solicitor
means a solicitor, barrister and solicitor or legal practitioner of the High Court or of the Supreme Court of a State or Territory.

tax file number
, in relation to a person, means a number issued to the person by the Commissioner, being a number that is either:

(a) a number issued to the person under Division 2 ; or

(aa) a number issued to a person under section 44 or 48 of the Higher Education Funding Act 1988 ; or

(b) a number notified, before the commencement of this section, to the person as the person ' s income tax file number.

TFN declaration
means a declaration made for the purposes of section 202C .

unit trust
means a trust to which a unit trust scheme relates, and includes:

(a) a cash management trust;

(b) a property trust;

(c) an arrangement declared by the Minister under section 202AB to be a unit trust for the purposes of this definition;

but does not include any arrangement declared by the Minister under section 202AB not to be a unit trust for the purposes of this definition.

unit trust scheme
means an arrangement made for the purpose, or having the effect, of providing, for a person who has funds available for investment, facilities for participation by the person, as a beneficiary under a trust, in any profit or income arising from the acquisition, holding, management or disposal of property under the trust.