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.
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