TAXATION ADMINISTRATION REGULATIONS 1976 (REPEALED)

PART 4A - INDIRECT TAX REFUND SCHEME  

REGULATION 21A  

21A   DEFINITIONS FOR PART 4A  
In this Division, unless the contrary intention appears:

borne wine tax
has the meaning given by the A New Tax System (Wine Equalisation Tax) Act 1999 .

car
has the meaning given by section 995-1 of the Income Tax Assessment Act 1997 .

goods
has the meaning given by the A New Tax System (Goods and Services Tax) Act 1999 .

indirect tax zone
has the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 .

international agreement
means:

(a) a convention or treaty to which Australia is a party; or

(b) an agreement between Australia and a foreign country;

and includes, for example, an agreement, arrangement or undertaking between a Minister and an official or authority of a foreign country.

taxable supply
has the meaning given by the A New Tax System (Goods and Services Tax) Act 1999 .

tax invoice
has the meaning given by the A New Tax System (Goods and Services Tax) Act 1999 .

wine
has the meaning given by the A New Tax System (Wine Equalisation Tax) Act 1999 .

Note:

Amounts of luxury car tax are included in net amounts under the GST system. This has the effect of incorporating the luxury car tax into the payments and refunds system for the GST.