Taxation Administration Amendment Regulations 2000 (No. 1) (73 of 2000)

Schedule 2   Amendments commencing on 1 July 2000

[1]   Regulation 2, after definition of deposit-taking institution

insert

foreign resident has the meaning given by subsection 995-1 (1) of the Income Tax Assessment Act 1997.

Medicare levy surcharge means the surcharge imposed by the A New Tax System (Medicare Levy Surcharge - Fringe Benefits) Act 1999.