has the meaning given by section 14025.

has the meaning given by section 35.

has the meaning given by subsection 99(4).

has the meaning given by Schedule 1.

has the meaning given by section 47B.

means a person who:

(a) resides in Australia; and

(b) is one of the following:

(i) an Australian citizen;

(ii) the holder of a permanent visa.

means a person authorised under section 79.

means the of Taxation.

has the meaning given by section 40.

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.

has the meaning given by subsection 40(3).

has the meaning given by section 31.

, in relation to a visa, means, subject to section 77 (visas held during visa period) the person to whom it was granted or a person included in it.

has the meaning given by section 33.

has the meaning given by subsection 10(2).

means $20,000.

Note: The lifetime limit is indexed on 1 July 2017 and each later 1 July in line with increases in the consumer price index (see section 99).

means the imposed by the

Medicare Levy Act 1986

.

has the meaning given by section 15410.

has the meaning given by section 90.

has the meaning given by subsection 30(1).