Document ID: chunk:federal_register_of_legislation:C2024C00504:section:3:p1
Version: federal_register_of_legislation:C2024C00504
Segment Type: section
Provision Reference: s 3 (pt 1/4)
Character Range: 3442–6230

3  Interpretation
 (1) In this Act, unless the contrary intention appears:
Australian installation means an installation (within the meaning of the Customs Act 1901) that is deemed by section 5C of the Customs Act 1901 to be part of Australia.
Commissioner means the Commissioner of Taxation.
company includes all bodies or associations corporate or unincorporate, but does not include partnerships.
Deputy Commissioner means a Deputy Commissioner of Taxation.
fringe benefits tax means:
 (a) fringe benefits tax imposed by the Fringe Benefits Tax Act 1986, as assessed under the Fringe Benefits Tax Assessment Act;
 (b) additional tax payable under section 93 or subsection 112B(4) of the Fringe Benefits Tax Assessment Act; and
 (c) an instalment of fringe benefits tax payable under Division 2 of Part VII of the Fringe Benefits Tax Assessment Act.
Fringe Benefits Tax Assessment Act means the Fringe Benefits Tax Assessment Act 1986.
GST has the meaning given by section 195‑1 of the GST Act.
GST Act means the A New Tax System (Goods and Services Tax) Act 1999.
GST law has the meaning given by section 195‑1 of the GST Act.
income tax means:
 (a) income tax, imposed as such by any Act, as assessed under the Income Tax Assessment Act; and
 (aa) any amount payable to the Commissioner under former Part IIIAA of the Income Tax Assessment Act; and
 (b) additional income tax payable under former section 163AA, former section 170AA, subsection 204(3), former subsection 221AZMAA(1), former subsection 221AZP(1), former subsection 221YD(3), former section 221YDB or former Part VII of the Income Tax Assessment Act; and
 (c) an instalment of income tax payable under former Division 1A of Part VI of the Income Tax Assessment Act; and
 (ca) any initial payment of income tax that is required to be made under former Division 1B of Part VI of the Income Tax Assessment Act; and
 (cb) any amount payable to the Commissioner under former Division 1C of Part VI of the Income Tax Assessment Act;
 (d) any amount payable under former section 220AAE, 220AAM or 220AAR, or former subsection 221EAA(1), of the Income Tax Assessment Act; and
 (f) any amount of provisional tax payable under former Division 3 of Part VI of the Income Tax Assessment Act; and
 (g) any amount payable to the Commissioner under former subsection 220AS(1) or 221YHH(1), former subsection 221YHZC(3) or 221YHZD(1), (1A) or (1B), former subparagraph 221YHZD(2)(b)(ii), former subsection 221YN(1) or (4), 221YQ(1), 221ZC(1) or (4), 221ZD(1), 221ZN(1) or 221ZO(1) or former section 221ZP of the Income Tax Assessment Act; and
 (ga) any amount payable to the Commissioner under Subdivision 16‑A or 16‑B in Schedule 1 to the Taxation Administration Act 1953; and
 (h) an amount payable to the Commissioner under Division