12AFDefinitions

#### 12AF Definitions In this Part: > BAS amount has the same meaning as in subsection 995‑1(1) of the Tax Act. > petroleum resource rent tax amount has the same meaning as in subsection 995‑1(1) of the Tax Act. > RBA interest day for an RBA surplus means the 14th day after the latest of the following days: (a) either: (i) if section 12AA applies—the day on which the surplus arises; or (ii) if section 12AB or 12AC applies—the day on which the relevant request is made; (b) if, by the day applicable under paragraph (a), the person has not given the Commissioner a notification that: (i) is required for the refund under section 8AAZLG or 8AAZLGB (as the case requires) of the Taxation Administration Act 1953; and (ii) that is accurate so far as it relates to the refund; the day on which that notification is given to the Commissioner; (c) unless the Commissioner has given a direction under subsection 8AAZLH(3) of the Taxation Administration Act 1953—the day on which the person nominates a financial institution account for the purposes of that section. > RBA surplus has the same meaning as in section 8AAZA.