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. > trustee includes an executor and an administrator. > you: if a provision of this Act or an entitlement Act uses the expression you, it applies to entities generally, unless its application is expressly limited. > Note: The expression you is not used in provisions that apply only to entities that are not individuals.