means the of Taxation.

includes all bodies or associations corporate or unincorporate, but does not include partnerships.

means a of Taxation.

means:

(a) fringe benefits tax imposed by the

Fringe Benefits Tax Act 1986

, as assessed under the Fringe Benefits Tax Assessment Act;

has the meaning given by section 195‐1 of the Act.

has the meaning given by section 195‐1 of the GST Act.

law

has the meaning given by section 27‐1 of the Luxury Car Tax Act.

means:

(a) MRRT within the meaning of the

Minerals Resource Rent Tax Act 2012

; and

(b) shortfall interest charge (within the meaning of subsection 995‐1(1) of the

has the meaning given by section 300‐1 of the

Minerals Resource Rent Tax Act 2012

.

means a of Taxation.

includes achieve the result.

, in addition to every person (including a company) appointed or constituted by act of parties, by order or declaration of a court or by operation of law, includes:

(a) an executor or administrator, guardian, committee, receiver or liquidator; and

Act

means the

A New Tax System () Act 1999

.

law

has the meaning given by section 33‐1 of the Wine Equalisation Tax Act.

(2) In this Act: