Document ID: chunk:federal_register_of_legislation:F2024L00551:reg:4
Version: federal_register_of_legislation:F2024L00551
Segment Type: reg
Provision Reference: reg 4
Character Range: 1604–2581

4  Definitions
           Note: A number of expressions used in this instrument are defined in section 6 of the Act, including the following:
             (a) approved form;
             (b) year of income.
  In this instrument:
2024 year means:
 (a) for a person who has a substituted accounting period, that period; or
 (b) for any other person, the year of income ended 30 June 2024.
Act means the Income Tax Assessment Act 1936.
carer entitled to child support has the meaning given in the CSAA.
CSAA means the Child Support (Assessment) Act 1989.
liable parent has the meaning given in the CSAA.
non-parent carer has the meaning given in the CSAA.
SSA means the Social Security Act 1991.
substituted accounting period means an accounting period that a person has been granted leave to adopt under section 18 of the ITAA 1936, instead of the year of income ended 30 June 2024.
TAA means the Taxation Administration Act 1953.
VEA means the Veterans' Entitlements Act 1986.