Document ID: chunk:federal_register_of_legislation:F2023L00778:clause:1_4
Version: federal_register_of_legislation:F2023L00778
Segment Type: clause
Provision Reference: sch 1 cl 4
Character Range: 1608–2222

4  Definitions
           Note 1: A number of expressions used in this instrument have the same meaning as in the Act, including the following:
             (a) ABN;
             (b) Commissioner;
             (c) Pay as you go withholding.
           Note 2: Expressions used in Schedule 1 to the Act have the same meaning as in the Income Tax Assessment Act 1997 (see section 3AA of the Act).
  In this instrument:
Act means the Taxation Administration Act 1953.
Single Touch Payroll reporting obligation means an obligation to notify the Commissioner of an amount under section 389-5 in Schedule 1 of the Act.