| AAT |
means the Administrative Appeals Tribunal.
|
Taxation Administration Act 1953 |
Taxation Administration Act 1953 - 14ZQ General interpretation provisions
|
| AAT extension application |
means an application under subsection 29(7) of the AAT Act that relates to a review of a reviewable objection decision or an extension of time refusal decision.
|
Taxation Administration Act 1953 |
Taxation Administration Act 1953 - 14ZQ General interpretation provisions
|
| accounting records |
includes invoices, receipts, orders for the payment of money, bills of exchange, cheques, promissory notes, vouchers and other documents of prime entry and also includes: |
Taxation Administration Act 1953 |
Taxation Administration Act 1953 - 8J Interpretation
|
| accounts |
means ledgers, journals, profit and loss and balance‑sheets, and includes statements, reports and notes attached to, or intended to be read with, any of the foregoing.
|
Taxation Administration Act 1953 |
Taxation Administration Act 1953 - 8J Interpretation
|
| approved form |
has the meaning given by Schedule 1.
|
Taxation Administration Act 1953 |
Taxation Administration Act 1953 - 2 Interpretation
|
| ASIO |
means the Australian Security Intelligence Organisation.
|
Taxation Administration Act 1953 |
Taxation Administration Act 1953 - 2 Interpretation
|
| assessable amount |
has the meaning given by subsection 155‑5(2) in Schedule 1.
|
Taxation Administration Act 1953 |
Taxation Administration Act 1953 - 2 Interpretation
|
| Australian Capital Territory |
includes the Jervis Bay Territory.
|
Taxation Administration Act 1953 |
Taxation Administration Act 1953 - 13D Interpretation
|
| Commissioner |
means the of Taxation.
|
Taxation Administration Act 1953 |
Taxation Administration Act 1953 - 2 Interpretation
|
| company |
includes any body or association (whether or not it is incorporated), but does not include a partnership or a non‑entity joint venture.
|
Taxation Administration Act 1953 |
Taxation Administration Act 1953 - 8AAZA Definitions
|
| compulsory ABSTUDY SSL repayment amount |
means an amount that:
(a) is required to be paid in respect of an accumulated ABSTUDY SSL debt under section 10F; and
(b) is included in a notice of assessment made under section 10H.
|
Student Assistance Act 1973 |
Student Assistance Act 1973 - 3 Interpretation
Student Assistance Act 1973 - 10F Liability to repay amounts
|
| compulsory repayment amount |
means an amount that:
(a) is required to be paid in respect of an
*
accumulated HELP debt under section 1541 or 15416; and |
Higher Education Support Act 2003 |
Higher Education Support Act 2003 - 154-1 Liability to repay amounts
Higher Education Support Act 2003 - 154-1 Liability to repay amounts
|
| compulsory SSL repayment amount |
means an amount that:
(a) is required to be paid in respect of an accumulated SSL debt under section 1061ZVHA; and
(b) is included in a notice of assessment made under section 1061ZVHC.
|
Social Security Act 1991 |
Social Security Act 1991 - 1061ZVHA Liability to repay amounts
Social Security Act 1991 - 19AA Student start‐up loan definitions
Social Security Act 1991 - 19AA Student start‐up loan definitions
Social Security Act 1991 - 1061ZVHA Liability to repay amounts
|
| compulsory TSL repayment amount |
means an amount that:
(a) is required to be paid in respect of an accumulated TSL debt under section 46 or 47A; and
(b) is included in a notice of assessment made under section 48.
|
Trade Support Loans Act 2014 |
Trade Support Loans Act 2014 - 5 Definitions
Trade Support Loans Act 2014 - 46 Liability to repay amounts
|
| compulsory VETSL repayment amount |
means an amount that:
(a) is required to be paid in respect of an accumulated VETSL debt under section 23EA or 23EC; and
(b) is included in a notice of an assessment made under section 23EE.
|
VET Student Loans Act 2016 |
VET Student Loans Act 2016 - 6 Definitions
VET Student Loans Act 2016 - 23EA Compulsory repayments
|
| corporation |
means any body corporate.
|
Taxation Administration Act 1953 |
Taxation Administration Act 1953 - 8A Interpretation
|
| data processing device |
means any article or material from which information is capable of being reproduced with or without the aid of any other article or device.
|
Taxation Administration Act 1953 |
Taxation Administration Act 1953 - 8J Interpretation
|
| defendant |
, in relation to a prescribed taxation offence, means a person to whom a summons has been sent in the manner permitted by subsection 10(1) in relation to the prescribed taxation offence (whether or not the summons has been delivered to, or received by, the person).
|
Taxation Administration Act 1953 |
Taxation Administration Act 1953 - 10 Service of summons by post
Taxation Administration Act 1953 - 9 Interpretation
|
| departure authorization certificate |
means a certificate under subsection 14U(1).
|
Taxation Administration Act 1953 |
Taxation Administration Act 1953 - 14Q Interpretation
Taxation Administration Act 1953 - 14U Departure authorisation certificates
|
| departure prohibition order |
means an order under subsection 14S(1). |
Taxation Administration Act 1953 |
Taxation Administration Act 1953 - 14Q Interpretation
Taxation Administration Act 1953 - 14S Departure prohibition orders
|