27‑1 Dictionary27‑1 Dictionary

27‑1 Dictionary

In this Act, unless the contrary intention appears:

ABN has the meaning given by section 41 of the A New Tax System (Australian Business Number) Act 1999.

account on a cash basis: you account on a cash basis while a choice you make under section 29‑40 of the *GST Act, or a permission of the *Commissioner under section 29‑45 of the *GST Act in relation to you, has effect.

adjustment has the meaning given by section 195‑1 of the*GST Act.

approved form has the meaning given by section 995‑1 of the *ITAA 1997.

assessed luxury car tax, on a *taxable importation of a luxury car, means the luxury car tax *assessed on the taxable importation.

assessment has the meaning given by the *ITAA 1997.

associate has the meaning given by section 318 of the *ITAA 1936.

Australian fee or charge has the meaning given by section 195‑1 of the *GST Act.

Australian tax has the meaning given by section 195‑1 of the *GST Act.

borne: you have borne luxury car tax on the supply of a *car if the *consideration that you provided for the supply included the tax.

car means a *motor vehicle (except a motor cycle or similar vehicle) that is:

(a) designed to carry a load of less than 2 tonnes and fewer than 9 passengers; or
(b) a limousine (regardless of the number of passengers it is designed to carry).

car parts has the meaning given by section 195‑1 of the*GST Act.

carrying on an *enterprise includes doing anything in the course of the commencement or termination of the enterprise.

Commissioner means the Commissioner of Taxation.

connected with the indirect tax zone, in relation to a supply, has the meaning given by section 195‑1 of the *GST Act.

consideration has the meaning given by section 195‑1 of the *GST Act.

corrected luxury car tax amount has the meaning given by paragraph 15‑10(c).

customs duty means any duty of customs imposed by that name under a law of the Commonwealth, other than: