Document ID: chunk:federal_register_of_legislation:C2024C00692:section:3:p2
Version: federal_register_of_legislation:C2024C00692
Segment Type: section
Provision Reference: s 3 (pt 2/3)
Character Range: 7498–10002

(i) a decision to give effect to an application or request by or on behalf of the employer for an amendment of the assessment; or
 (ii) a decision made in consequence of another decision of the Commissioner to amend another assessment (whether of or by the employer or of another person), being another decision that was made to give effect to an application or request by or on behalf of the employer or the other person, as the case may be, for the amendment of the other assessment; or
 (d) in a case where the expression is used in relation to relevant tax of a kind referred to in item 120 of the table in section 3C—a decision of the Commissioner to amend an assessment made in relation to a person reducing the liability of the person to relevant tax or other tax, other than:
 (i) a decision to give effect to an application or request by or on behalf of the person for an amendment of the assessment; or
 (ii) a decision made in consequence of another decision of the Commissioner to amend another assessment (whether of the person or of another person), being another decision that was made to give effect to an application or request by or on behalf of the person or the other person, as the case may be, for the amendment of the other assessment.
Deputy Commissioner means a Deputy Commissioner of Taxation.
diverted profits tax has the same meaning as in the Income Tax Assessment Act 1997.
double tax agreement means an agreement within the meaning of the International Tax Agreements Act 1953.
FS assessment debt means an FS assessment debt under:
 (a) subsection 19AB(2) of the Social Security Act 1991; or
 (b) the Student Assistance Act 1973 as in force at a time on or after 1 July 1998.
full self‑assessment taxpayer has the same meaning as in subsection 6(1) of the Tax Act.
income tax means:
 (a) income tax as defined in subsection 6(1) of the Tax Act; or
 (b) Medicare Levy payable in accordance with Part VIIB of the Tax Act.
income tax crediting amount, in relation to income tax payable by a person for a year of income, means:
 (a) any amount of a credit that does not arise under any of the following:
 (i) Division 770 of the Income Tax Assessment Act 1997;
 (ii) section 131‑65 in Schedule 1 to the Taxation Administration Act 1953;
 (iii) the International Tax Agreements Act 1953; or
 (b) any offset under former section 160AQK of the Tax Act; or
 (c) any tax offset that is subject to the refundable tax offset rules.
Note 1: Division 67 of the Income Tax Assessment Act