Document ID: chunk:federal_register_of_legislation:F2024L01123:clause:1_4
Version: federal_register_of_legislation:F2024L01123
Segment Type: clause
Provision Reference: sch 1 cl 4
Character Range: 1817–2834

4  Definitions
Note: A number of expressions used in this instrument have the same meaning as in Schedule 1 to the Act. Expressions in Schedule 1 to the Act have the same meaning as in the Income Tax Assessment Act 1997 (see section 3AA of the Act). The following expressions are relevantly defined in section 995-1 of the Income Tax Assessment Act 1997:
(a) income year;
(b) financial year;
(c) payment summary;
(d) withholding payment.
  In this instrument:
Act means the Taxation Administration Act 1953.
Australia and US international tax agreement means the "United States convention", as defined in section 3AAA of the International Tax Agreements Act 1953.
Note: The text of this agreement is set out in Australian Treaty Series 1983 No. 16 ([1983] ATS 16).
entertainer has the same meaning as in Article 17 of the Australia and US international tax agreement.
Note: Entertainer includes theatrical, motion picture, radio or television artistes, musicians and athletes.
US means the United States of America.