Commonwealth Consolidated Regulations Commonwealth Consolidated RegulationsIn these Regulations, unless the contrary intention appears:
1997 Tax Act means the Income Tax Assessment Act 1997 .
"Act" means the Taxation Administration Act 1953 .
"approved form" has the meaning given in subsection 995-1 (1) of the Income Tax Assessment Act 1997 .
"Commissioner" includes the Commissioner in the capacity of Registrar of the Australian Business Register.
"deposit-taking institution" means an institution that is approved under regulation 3.
"effective" , in relation to an address, means that the person to whom the address relates will receive documents delivered to the address.
"foreign resident" has the meaning given by subsection 995-1 (1) of the Income Tax Assessment Act 1997 .
"Medicare levy surcharge" means the surcharge imposed by the A New Tax System (Medicare Levy Surcharge -- Fringe Benefits) Act 1999 .
"preferred address for service" has the meaning given by regulation 12A.
prescribed foreign resident , for a period in an income year, means a person who:
(a) is a foreign resident at all times in that period; and
(b) is not, at any time in that year, a person to whom a pension, allowance or benefit in respect of which he or she is liable to be assessed and to pay income tax in Australia is, or was, payable under:
(i) the Veterans' Entitlements Act 1986 ; or
(ii) subsection 4 (6) of the Veterans' Entitlements (Transitional Provisions and Consequential Amendments) Act 1986 ; or
(iii) a provision (except Part 2.11, 2.12, 2.14 or 2.15) of the Social Security Act 1991 .
"tax-related liability" has the meaning given by section 255- 1 of Schedule 1 to the Act.