Document ID: chunk:federal_register_of_legislation:C2025C00029:section:4:p3
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 4 (pt 3/15)
Character Range: 8020934–8023750

Schedule 1 to the Taxation Administration Act 1953.
PAYG payment period means:
 (a) for a *personal services entity that is a *small withholder—any *quarter; or
 (b) for any other personal services entity—any month.
PAYG withholding branch has the meaning given by section 16‑142 in Schedule 1 to the Taxation Administration Act 1953.
PAYG withholding non‑compliance tax means the Pay as you go withholding non‑compliance tax imposed under the Pay As You Go Withholding Non‑compliance Tax Act 2012.
payment, of a *carried interest, includes the meanings given in subsection 104‑255(7).
payment split means a payment split within the meaning of Part VIIIB or VIIIC of the Family Law Act 1975.
payment summary has the meaning given by section 16‑170 in Schedule 1 to the Taxation Administration Act 1953.
pays a PAYG instalment has the meaning given by subsection 205‑20(1).
pays Australian DMT tax has the meaning given by subsection 205‑20(3B).
pays diverted profits tax has the meaning given by subsection 205‑20(3A).
pays income tax has the meaning given by subsection 205‑20(3).
PDF (pooled development fund) means a company that is a PDF within the meaning of the Pooled Development Funds Act 1992.
PE: see permanent establishment.
pension age has the meaning given by subsection 23(1) of the Social Security Act 1991.
Note: In Subdivision 52‑E, pension age has the meaning given by subsection 52‑131(9).
performing artist has the meaning given by subsections 405‑25(2) and (3).
periodic aggregate tax information has the meaning given by subsection 355‑47(2) in Schedule 1 to the Taxation Administration Act 1953.
period of review, for an assessment of an *assessable amount, has the meaning given by section 155‑35 in Schedule 1 to the Taxation Administration Act 1953.
Note 1: For the purposes of diverted profits tax, this definition is modified in respect of a DPT assessment (see section 145‑15 in Schedule 1 to the Taxation Administration Act 1953).
Note 2: For the purposes of Laminaria and Corallina decommissioning levy, this definition is modified in respect of an amount of that levy (see section 125‑15 in Schedule 1 to the Taxation Administration Act 1953).
Note 3: For the purposes of Australian IIR/UTPR tax and Australian DMT tax, this definition is modified in respect of an amount of those taxes (see section 127‑75 in Schedule 1 to the Taxation Administration Act 1953).
period of the loan has the meaning given by subsection 25‑25(5).
permanent establishment has the meaning given by subsection 6(1) of the Income Tax Assessment Act 1936.
permanent establishment article has the meaning given by section 855‑16.
permitted entity value has the meaning given by section 118‑440.
permitted loan has the same meaning as in section 9‑10 of the Venture Capital Act 2002.
person includes a company.