5Definitions

#### 5 Definitions In this instrument: > Act means the Taxation Administration Act 1953. > assessable FHSS released amount has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997. > double tax agreement means an agreement within the meaning of the International Tax Agreements Act 1953. > double tax country has the meaning given by section 43. > effective, in relation to an address, has the meaning given by subsection 15(3). > electronic communication has the same meaning as in the Electronic Transactions Act 1999. > foreign resident has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997. > indirect tax zone has the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999. > international agreement has the meaning given by subsection 58(3). > other party, to a double tax agreement or international tax sharing treaty, has the meaning given by section 45. > preferred address for service has the meaning given by subsection 15(1). > tax‑related liability has the meaning given by section 255‑1 in Schedule 1 to the Act. > tax sharing country has the meaning given by section 44. > 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.