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.