6Definitions

#### 6 Definitions In this Act: > approved form has the meaning given by section 388‑50 in Schedule 1 to the Taxation Administration Act 1953. > Australia has the same meaning as in section 960‑505 of the Income Tax Assessment Act 1997. > Commissioner means the Commissioner of Taxation. > Coronavirus economic response payment is the collective name for all of the kinds of payments provided for by the rules. > Note: Particular kinds of payments provided for by the rules may also have a particular name for that kind of payment. > entity has the meaning given by the Income Tax Assessment Act 1997. > general interest charge means the charge worked out under Part IIA of the Taxation Administration Act 1953. > income tax return has the meaning given by the Income Tax Assessment Act 1997. > income year has the meaning given by the Income Tax Assessment Act 1997. > prescribed period means the period between 1 March 2020 and 28 March 2021. > relevant period means the period between 7 October 2020 and 6 October 2022. > this Act includes the rules.