Taxation Administration Act 1953

Submitted by Richard_Li on Fri, 02/17/2023 - 00:42

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Distinguished Terms in this instrument

Term(s)	Definition	Defined in Legislation	See Section(s)
Deputy Commissioner	means any Deputy Commissioner of Taxation.	Taxation Administration Act 1953	Taxation Administration Act 1953 - 2 Interpretation
director	, in relation to a corporation, includes:	Taxation Administration Act 1953	Taxation Administration Act 1953 - 8A Interpretation
Director‐General of Security	means the Director ‐ General of Security holding office under the Australian Security Intelligence Organisation Act 1979 .	Taxation Administration Act 1953	Taxation Administration Act 1953 - 2 Interpretation
electronic sales suppression tool	means a device, software program or other thing, a part of any such thing, or a combination of any such things or parts, that meets the following conditions:	Taxation Administration Act 1953	Taxation Administration Act 1953 - 8WAB Interpretation
eligible recipient	has the meaning given by section 14ZZV.	Taxation Administration Act 1953	Taxation Administration Act 1953 - 2 Interpretation Taxation Administration Act 1953 - 14ZZV Eligible recipients
eligible whistleblower	has the meaning given by section 14ZZU.	Taxation Administration Act 1953	Taxation Administration Act 1953 - 2 Interpretation Taxation Administration Act 1953 - 14ZZU Eligible whistleblowers
engage in conduct	means:	Taxation Administration Act 1953	Taxation Administration Act 1953 - 2 Interpretation
entity	means any of the following:	Taxation Administration Act 1953	Taxation Administration Act 1953 - 8AAZA Definitions
excess non‐RBA credit	means a credit that arises under section 8AAZLA or 8AAZLB.	Taxation Administration Act 1953	Taxation Administration Act 1953 - 8AAZA Definitions Taxation Administration Act 1953 - 8AAZLA Method 1âallocating the amount first to an RBA
extension of time refusal decision	means a decision of the Commissioner under subsection 14ZX(1) to refuse a request by a person.	Taxation Administration Act 1953	Taxation Administration Act 1953 - 14ZQ General interpretation provisions Taxation Administration Act 1953 - 14ZX Commissioner to consider applications for extension of time
failure to notify penalty	means the penalty worked out under Division 2 of Part IIA.	Taxation Administration Act 1953	Taxation Administration Act 1953 - 2 Interpretation
Federal Court	means the Federal Court of Australia.	Taxation Administration Act 1953	Taxation Administration Act 1953 - 14ZQ General interpretation provisions
FS assessment debt	means an amount that is required to be paid in respect of an accumulated FS debt under section 12ZK and is included in a notice of an assessment made under section 12ZM.	Student Assistance Act 1973	Student Assistance Act 1973 - 3 Interpretation Student Assistance Act 1973 - 12ZK Compulsory payments in respect of accumulated FS debt
general interest charge	means the charge worked out under Part IIA.	Taxation Administration Act 1953	Taxation Administration Act 1953 - 2 Interpretation
ineligible income tax remission decision	has the meaning given by section 14ZS.	Taxation Administration Act 1953	Taxation Administration Act 1953 - 2 Interpretation Taxation Administration Act 1953 - 14ZS Ineligible income tax remission decisions
instrument	includes any document.	Taxation Administration Act 1953	Taxation Administration Act 1953 - 8A Interpretation
late reconciliation statement penalty	means the penalty worked out under Division 3 of Part IIA.	Taxation Administration Act 1953
migration officer	means:	Taxation Administration Act 1953	Taxation Administration Act 1953 - 2 Interpretation
non‐entity joint venture	has the meaning given by subsection 995 ‐ 1(1) of the Income Tax Assessment Act 1997 .	Taxation Administration Act 1953	Taxation Administration Act 1953 - 8AAZA Definitions
non‐RBA tax debt	means a tax debt other than an RBA deficit debt.	Taxation Administration Act 1953	Taxation Administration Act 1953 - 8AAZA Definitions