5Definitions

5 Definitions

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.

amount includes a nil amount.

approved form has the meaning given by section 995‑1 of the Income Tax Assessment Act 1997.

assessment includes an assessment of a nil amount.

benefit means a grant that is covered by this Act that is known as a benefit.

claim period has the meaning given by section 12.

Commissioner means the Commissioner of Taxation.

electronic signature means an entity’s unique identification in an electronic form that is approved by the Commissioner.

entitlement Act means an Act under which the entitlement to a grant or benefit arises. The entitlement Acts are listed in section 8.

entity has the meaning given by section 37 of the A New Tax System (Australian Business Number) Act 1999.

false statement means a statement (whether made orally, in a document or in any other way) that:

(a) is false or misleading in a material particular; or
(b) omits any matter or thing without which the statement is misleading in a material particular;

but does not include a statement made in a document produced under paragraph 353‑10(1)(b) or (c) in Schedule 1 to the Taxation Administration Act 1953).

general interest charge means the charge worked out under Part IIA of the Taxation Administration Act 1953.

goods includes a substance and a tangible thing.

grant means a grant that is covered by this Act that is known as a grant.

overpayment debt means so much of an amount paid, or purportedly paid, to an entity by way of:

(a) a grant or benefit as represents an overpayment; or
(b) an amount that is repayable as mentioned in subsection 13(2) or (3) (which deals with advances).

scheme debt means:

(a) an overpayment debt; or
(b) an amount payable by way of a penalty under Part 8.