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

Schedule 1   Amendments commencing on gazettal

[2]   Regulations 2, 2AA and 2A

substitute

2 Definitions

In these Regulations, unless the contrary intention appears:

Act means the Taxation Administration Act 1953.

approved form has the meaning given in subsection 995-1 (1) of the Income Tax Assessment Act 1997.

Commissioner includes the Commissioner in the capacity of Registrar of the Australian Business Register.

deposit-taking institution means an institution that is approved under regulation 3.

tax-related liability has the meaning given by section 255-1 of Schedule 1 to the Act.

3 Approval of ADIs

The Commissioner may, by instrument published in the Gazette, approve an authorised deposit-taking institution within the meaning of the Banking Act 1959 as a deposit-taking institution for the purposes of these Regulations.

Note An authorised deposit-taking institution is also known as
an ADI.

4 Prescribed law (Act s 2, definition of taxation law)

For the purposes of paragraph (b) of the definition of taxation law in section 2 of the Act, the Pay-roll Tax Assessment Act 1941 is prescribed.