Taxation Administration Act 1953

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

Link

Enables

Distinguished Terms in this instrument

Term(s)	Definition	Defined in Legislation	See Section(s)
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 accounts 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 Commissioner 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 AASL repayment amount	has the same meaning as in the Australian Apprenticeship Support Loans Act 2014 .	Taxation Administration Act 1953
compulsory ABSTUDY SSL repayment amount	means an amount that:	Student Assistance Act 1973	Student Assistance Act 1973 - 10F Liability to repay amounts Student Assistance Act 1973 - 3 Interpretation
compulsory repayment amount	means an amount that:	Higher Education Support Act 2003
compulsory SSL repayment amount	means an amount that:	Social Security Act 1991	Social Security Act 1991 - 19AA Student start - up loan definitions Social Security Act 1991 - 1061ZVHA Liability to repay amounts
compulsory VETSL repayment amount	means an amount that:	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 - 9 Interpretation Taxation Administration Act 1953 - 10 - 5 Summary of withholding payments
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