Income Tax Rates Act 1986
In this Part, tax means -
(a) tax payable by a natural person, other than -
(i) a person in the capacity of a trustee of an eligible superannuation fund; or
(ii) a person in the capacity of a trustee of a prescribed unit trust; or
(iii) a person in the capacity of a trustee of an eligible ADF; or
(iiia) a person in the capacity of a trustee of a pooled superannuation trust; or
(iv) a person in the capacity of a trustee of a trust estate, being a person who is liable to be assessed and to pay tax under paragraph 98(3)(b) or subsection 98(4) of the Assessment Act; or
(v) a person in the capacity of a trustee of an AMIT, being a person who is liable to be assessed and to pay tax under paragraph 276-105(2)(b) or (c) of the Income Tax Assessment Act 1997 ; or
(b) tax payable by a company in the capacity of a trustee, other than -
(i) a company in the capacity of a trustee of an eligible superannuation fund; or
(ii) a company in the capacity of a trustee of a prescribed unit trust; or
(iii) a company in the capacity of a trustee of an eligible ADF; or
(iiia) a company in the capacity of a trustee of a pooled superannuation trust; or
(iv) a company in the capacity of a trustee of a trust estate, being a company that is liable to be assessed and to pay tax under paragraph 98(3)(b) or subsection 98(4) of the Assessment Act; or
(v) a company in the capacity of a trustee of an AMIT, being a company that is liable to be assessed and to pay tax under paragraph 276-105(2)(b) or (c) of the Income Tax Assessment Act 1997 .
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