3Interpretation

3 Interpretation

(1) In this Act, unless the contrary intention appears:

Commissioner means the Commissioner of Taxation.

compulsory AASL repayment amount has the same meaning as in the Australian Apprenticeship Support Loans Act 2014.

compulsory ABSTUDY SSL repayment amount has the same meaning as in the Student Assistance Act 1973.

compulsory repayment amount has the same meaning as in the Higher Education Support Act 2003.

compulsory SSL repayment amount has the same meaning as in Chapter 2AA of the Social Security Act 1991.

compulsory VETSL repayment amount has the same meaning as in the VET Student Loans Act 2016.

decision to which this Act applies means:

(a) a decision of the Commissioner upon an objection; or
(b) a decision of the Tribunal or the Administrative Appeals Tribunal in relation to an objection; or
(c) a decision of a court in relation to:
(i) an objection; or
(ii) a decision of the kind referred to in paragraph (b); or
(caa) a decision under Subdivision 263‑A (about foreign revenue claims) in Schedule 1 to the Taxation Administration Act 1953; or
(cab) in a case where the expression is used in relation to relevant tax of a kind referred to in item 91 of the table in section 3C (Pay as you go withholding non‑compliance tax)—a decision of the Commissioner under section 18‑130 in Schedule 1 to the Taxation Administration Act 1953; or

Note: Section 18‑130 in Schedule 1 to the Taxation Administration Act 1953 requires the Commissioner to give a notice to a director of a company if the Commissioner is satisfied of certain matters.

(ca) in a case where the expression is used in relation to relevant tax of a kind referred to in items 5 to 50 of the table in section 3C—a decision of the Commissioner to amend an assessment made in relation to a taxpayer reducing the liability of the taxpayer to tax; or
(caaa) in a case where the expression is used in relation to relevant tax of a kind referred to in item 60 of the table in section 3C—a decision of the Commissioner to give a notice under subsection 282‑18(4) of the Private Health Insurance Act 2007; or
(cb) in a case where the expression is used in relation to fringe benefits tax imposed by the Fringe Benefits Tax Act 1986—a decision of the Commissioner to amend an assessment made in relation to an employer reducing the liability of the employer to tax, other than:
(i) a decision to give effect to an application or request by or on behalf of the employer for an amendment of the assessment; or
(ii) a decision made in consequence of another decision of the Commissioner to amend another assessment (whether of or by the employer or of another person), being another decision that was made to give effect to an application or request by or on behalf of the employer or the other person, as the case may be, for the amendment of the other assessment; or
(d) in a case where the expression is used in relation to relevant tax of a kind referred to in item 120 of the table in section 3C—a decision of the Commissioner to amend an assessment made in relation to a person reducing the liability of the person to relevant tax or other tax, other than:
(i) a decision to give effect to an application or request by or on behalf of the person for an amendment of the assessment; or
(ii) a decision made in consequence of another decision of the Commissioner to amend another assessment (whether of the person or of another person), being another decision that was made to give effect to an application or request by or on behalf of the person or the other person, as the case may be, for the amendment of the other assessment.