Taxation Administration Regulations 1976
39Definitions
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39 Definitions
In this Division:
departing Australia superannuation payment has the meaning given by section 301‑170 of the Income Tax Assessment Act 1997.
dividend includes part of a dividend.
double tax agreement means an agreement within the meaning of the International Tax Agreements Act 1953.
double tax country has the meaning given by regulation 39A.
excess untaxed roll‑over amount has the meaning given by section 306‑15 of the Income Tax Assessment Act 1997.
interest means any amount that is, or is taken to consist of, interest for Division 11A of Part III of the Income Tax Assessment Act 1936.
international tax sharing treaty has the same meaning as in subsection 136AA(1) of the Income Tax Assessment Act 1936.
other party, to a double tax agreement or international tax sharing treaty, means:
(a) if the agreement or treaty was made between Australia and another country—the other country; and
(b) if the agreement or treaty was made between the government of Australia and the government of another country—the other country.
tax sharing country has the meaning given by regulation 39B.