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)
objection decision	has the meaning given by subsection 14ZY(2).	Taxation Administration Act 1953	Taxation Administration Act 1953 - 2 Interpretation Taxation Administration Act 1953 - 14ZY Commissioner to decide taxation objections
prescribed offence	means:	Taxation Administration Act 1953	Taxation Administration Act 1953 - 8A Interpretation Taxation Administration Act 1953 - 8N Recklessly making false or misleading statements
prescribed taxation offence	means:	Taxation Administration Act 1953	Taxation Administration Act 1953 - 8A Interpretation Taxation Administration Act 1953 - 8F Election to treat offence otherwise than as prescribed taxation offence
private indirect tax ruling	means a private ruling, to the extent that it relates to an indirect tax law (other than the fuel tax law).	Taxation Administration Act 1953	Taxation Administration Act 1953 - 2 Interpretation
private ruling	has the meaning given by section 359 ‐ 5 in Schedule 1.	Taxation Administration Act 1953	Taxation Administration Act 1953 - 2 Interpretation
produce	, in relation to a book, paper, record or other document, includes permit access to.	Taxation Administration Act 1953	Taxation Administration Act 1953 - 8A Interpretation
RBA	means a running balance account established under section 8AAZC.	Taxation Administration Act 1953	Taxation Administration Act 1953 - 8AAZA Definitions Taxation Administration Act 1953 - 8AAZC Establishment of RBAs
RBA deficit debt	, in relation to an RBA of an entity, means a balance in favour of the Commissioner, based on:	Taxation Administration Act 1953	Taxation Administration Act 1953 - 8AAZA Definitions
RBA statement	means a statement prepared by the Commissioner under section 8AAZG.	Taxation Administration Act 1953	Taxation Administration Act 1953 - 8AAZA Definitions Taxation Administration Act 1953 - 8AAZG RBA statements
RBA surplus	, in relation to an RBA of an entity, means a balance in favour of the entity, based on:	Taxation Administration Act 1953	Taxation Administration Act 1953 - 8AAZA Definitions
registered tax agent or BAS agent	means an entity that is registered under this Act as a registered tax agent or a registered BAS agent.	Tax Agent Services Act 2009
reviewable objection decision	means an objection decision that is not an ineligible income tax remission decision.	Taxation Administration Act 1953	Taxation Administration Act 1953 - 14ZQ General interpretation provisions
right to use	includes right to possess.	Taxation Administration Act 1953	Taxation Administration Act 1953 - 8WAB Interpretation
Second Commissioner	means a Second Commissioner of Taxation.	Taxation Administration Act 1953	Taxation Administration Act 1953 - 2 Interpretation
secondary tax debt	means an amount that is not a primary tax debt, but is due to the Commonwealth in connection with a primary tax debt.	Taxation Administration Act 1953	Taxation Administration Act 1953 - 8AAZA Definitions
State	includes the Northern Territory.	Taxation Administration Act 1953	Taxation Administration Act 1953 - 13D Interpretation
State Minister	means:	Taxation Administration Act 1953	Taxation Administration Act 1953 - 13D Interpretation
State tax law	means a law of a State relating to taxation.	Taxation Administration Act 1953	Taxation Administration Act 1953 - 13D Interpretation
State taxation officer	means:	Taxation Administration Act 1953	Taxation Administration Act 1953 - 13D Interpretation
summons	, in relation to a person, means a writ or process notifying or directing the person to appear on a designated day before a specified court.	Taxation Administration Act 1953	Taxation Administration Act 1953 - 9 Interpretation