5Interpretation

5 Interpretation

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.