TAXATION ADMINISTRATION REGULATIONS 1976 (REPEALED)

PART 1 - PRELIMINARY  

REGULATION 2  

2   DEFINITIONS  
In these Regulations, unless the contrary intention appears:

1997 Tax Act
means the Income Tax Assessment Act 1997 .

Act
means the Taxation Administration Act 1953 .

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

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
(Repealed by SLI No 39 of 2015)

effective
, in relation to an address, means that the person to whom the address relates will receive documents delivered to the address.

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

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 .

preferred address for service
has the meaning given by regulation 12A .

prescribed foreign resident
, for a period in an income year, means a person who:

(a) is a foreign resident at all times in that period; and

(b) is not, at any time in that year, a person to whom a pension, allowance or benefit in respect of which he or she is liable to be assessed and to pay income tax in Australia is, or was, payable under:

(i) the Veterans ' Entitlements Act 1986 ; or

(ii) subsection 4(6) of the Veterans ' Entitlements (Transitional Provisions and Consequential Amendments) Act 1986 ; or

(iii) a provision (except Part 2.11 , 2.12 , 2.14 or 2.15 ) of the Social Security Act 1991 .

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

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 .

Note:

This definition is modified by regulation 2A in the temporary budget repair levy years.