Document ID: chunk:federal_register_of_legislation:F2022C00244:reg:5
Version: federal_register_of_legislation:F2022C00244
Segment Type: reg
Provision Reference: reg 5
Character Range: 4016–5418

5  Interpretation
 (1) In this instrument:
distribution has the meaning given by subsection 15(4).
governing rules has the same meaning as in the Australian Charities and Not‑for-profits Commission Act 2012.
responsible person has the meaning given by subsections 12(7) and (8).
the Act means the Taxation Administration Act 1953.
trustee, if a fund has 2 or more trustees, means all of those trustees jointly, or any of them severally, as the case requires.
 (2) Paragraph 13(1)(b) of the Legislation Act 2003 has effect in relation to this instrument as if the reference in that paragraph to the enabling legislation was a reference to Schedule 1 to the Act.
Note 1: The effect of modifying paragraph 13(1)(b) of the Legislation Act 2003 is that expressions have the same meaning in this instrument as in Schedule 1 to the Act as in force from time to time.
Note 2: Under section 3AA of the Act, an expression has the same meaning in Schedule 1 as in the Income Tax Assessment Act 1997.
 (3) The interpretation rules in Division 950 of Income Tax Assessment Act 1997 also apply to this instrument.
Note 1: To find definitions of asterisked terms: see section 995‑1 of the Income Tax Assessment Act 1997. However, some defined terms may not be asterisked: see section 2‑15 of the Income Tax Assessment Act 1997.
Note 2: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.