2Definitions

2 Definitions

In these Regulations, unless the contrary intention appears:

1997 Tax Act means the Income Tax Assessment Act 1997.

Act means the Taxation Administration Act 1953.

Agriculture Secretary has the meaning given in subsection 995‑1(1) of the Income Tax Assessment Act 1997.

approved form has the meaning given in subsection 995‑1(1) of the Income Tax Assessment Act 1997.

Commissioner includes the Commissioner in the capacity of Registrar of the Australian Business Register.

effective, in relation to an address, means that the person to whom the address relates will receive documents delivered to the address.

FMD provider has the meaning given in subsection 995‑1(1) of the Income Tax Assessment Act 1997.

foreign resident has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997.

Medicare levy surcharge means the surcharge imposed by the A New Tax System (Medicare Levy Surcharge—Fringe Benefits) Act 1999.

preferred address for service has the meaning given by regulation 12A.

prescribed foreign resident, for a period in an income year, means a person who:

(a) is a foreign resident at all times in that period; and
(b) is not, at any time in that year, a person to whom a pension, allowance or benefit in respect of which he or she is liable to be assessed and to pay income tax in Australia is, or was, payable under:
(i) the Veterans’ Entitlements Act 1986; or
(ii) subsection 4(6) of the Veterans’ Entitlements (Transitional Provisions and Consequential Amendments) Act 1986; or
(iii) a provision (except Part 2.11, 2.12, 2.14 or 2.15) of the Social Security Act 1991.

tax‑related liability has the meaning given by section 255‑1 of Schedule 1 to the Act.

top rate means the sum of:

(a) the highest rate specified in the table in Part I of Schedule 7 to the Income Tax Rates Act 1986; and
(b) the rate of levy specified in subsection 6(1) of the Medicare Levy Act 1986.

Note: This definition is modified by regulation 2A in the temporary budget repair levy years.