Taxation Administration Regulations 2017

PART 1 - PRELIMINARY  

SECTION 5  

5   DEFINITIONS  

In this instrument:

Act
means the Taxation Administration Act 1953 .

assessable FHSS released amount
has the meaning given by subsection 995-1(1) of the Income Tax Assessment Act 1997 .

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 1986 .