Document ID: chunk:federal_register_of_legislation:F2018L01288:reg:5
Version: federal_register_of_legislation:F2018L01288
Segment Type: reg
Provision Reference: reg 5
Character Range: 2543–3522

5  Definitions
Note: A number of expressions used in this instrument are defined in the Act, including the following:
(a) double tax agreement;
(b) primary foreign country (see subsection 3A(2) of the Act);
(c) provide correlative relief.
 (1) In this instrument:
Act means the Taxation (Interest on Overpayments and Early Payments) Act 1983.
Contracting State has the same meaning as in subsection 3(12) of the International Tax Agreements Act 1953.
permanent establishment has the same meaning as in subsection 3(12) of the International Tax Agreements Act 1953.
resident of Australia has the same meaning as in the Income Tax Assessment Act 1936.
taxpayer has the same meaning as in the Income Tax Assessment Act 1936.
 (2) In this instrument, a reference to a double tax agreement by name is a reference to the agreement so described in section 3AAA or 3AAB of the International Tax Agreements Act 1953.

Part 2—Provisions for the purposes of providing correlative relief