Commonwealth Consolidated Acts

INCOME TAX RATES ACT 1986 - SECT 5

                   In this Part, tax means:

                     (a)  tax payable by a natural person, other than:

                              (i)  a person in the capacity of a trustee of an eligible superannuation fund;

                             (ii)  a person in the capacity of a trustee of a prescribed unit trust;

                            (iii)  a person in the capacity of a trustee of an eligible ADF;

                           (iiia)  a person in the capacity of a trustee of a pooled superannuation trust; or

                            (iv)  a person in the capacity of a trustee of a trust estate, being a person who is liable to be assessed and to pay tax under paragraph 98(3)(b) or subsection 98(4) of the Assessment Act; or

                     (b)  tax payable by a company in the capacity of a trustee, other than:

                              (i)  a company in the capacity of a trustee of an eligible superannuation fund;

                             (ii)  a company in the capacity of a trustee of a prescribed unit trust;

                            (iii)  a company in the capacity of a trustee of an eligible ADF;

                           (iiia)  a company in the capacity of a trustee of a pooled superannuation trust; or

                            (iv)  a company in the capacity of a trustee of a trust estate, being a company that is liable to be assessed and to pay tax under paragraph 98(3)(b) or subsection 98(4) of the Assessment Act.