12BInterpretation

#### 12B Interpretation (1) In this Part, unless the contrary intention appears, expressions that are defined in the Income Tax Assessment Act 1936 have the same meanings as in that Act. (2) For the purposes of the application of this Part in relation to a person at a time after the person entered or first entered into a financial supplement contract with a participating corporation, the person is called a student even though the contract period or any contract period may have ended or the person may have ceased to be a student.