Document ID: chunk:federal_register_of_legislation:C2025C00029:section:5:p2
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 5 (pt 2/2)
Character Range: 8081333–8083473

has the meaning given by section 328‑205.
taxable supply has the meaning given by section 195‑1 of the *GST Act.
taxable supply of a luxury car has the meaning given by section 27‑1 of the *Luxury Car Tax Act.
tax accounting period has the meaning given by Part X of the Income Tax Assessment Act 1936.
tax affairs means affairs relating to *tax.
taxation law means:
 (a) an Act of which the Commissioner has the general administration (including a part of an Act to the extent to which the Commissioner has the general administration of the Act); or
 (b) legislative instruments made under such an Act (including such a part of an Act); or
 (c) the Tax Agent Services Act 2009 or regulations made under that Act.
taxation officer has the meaning given by section 355‑30 in Schedule 1 to the Taxation Administration Act 1953.
tax audit means an examination by the Commissioner of an entity's financial affairs for the purposes of a *taxation law.
tax benefit has the meaning given by section 45‑605 in Schedule 1 to the Taxation Administration Act 1953.
tax cost has the meaning given by section 830‑100.
tax cost is set has the meaning given by section 701‑55 or 830‑90.
tax cost setting amount has the meaning given by section 701‑60 or 830‑95.
tax debt has the same meaning as in section 8AAZA of the Taxation Administration Act 1953.
tax detriment has the meaning given by section 45‑624 in Schedule 1 to the Taxation Administration Act 1953.
tax EBITDA has the meaning given by section 820‑52.
tax‑exempt bonus share has the meaning given by subsections 204‑25(4) and (5).
tax‑exempt foreign resident has the meaning given by subsection 118‑420(3).
tax exempt vendor has the meaning given by section 58‑5.
tax exploitation scheme has the meaning given by section 290‑65 in Schedule 1 to the Taxation Administration Act 1953.
tax file number means a tax file number as defined in section 202A of the Income Tax Assessment Act 1936.
tax‑free amount of a payment is defined as set out in this table:

Tax‑free amount of a payment
Tax‑free amount of this kind of payment:
                                          has the meaning given by: