Document ID: chunk:federal_register_of_legislation:F2021L01418:reg:4
Version: federal_register_of_legislation:F2021L01418
Segment Type: reg
Provision Reference: reg 4
Character Range: 1972–2661

4  Definitions
  In this instrument:
ACNC Commissioner means the Commissioner of the Australian Charities and Not‑for‑profits Commission.
application date has the same meaning as in item 12 of Schedule 1 to the Act.
deductible gift recipient has the meaning given by the Income Tax Assessment Act 1997.
extended application date has the same meaning as in item 12 of Schedule 1 to the Act.
Tax Commissioner means the Commissioner of Taxation.
the Act means the Treasury Laws Amendment (2021 Measures No. 2) Act 2021.
transitional application date has the same meaning as in item 12 of Schedule 1 to the Act.

Part 2—Mandatory considerations for determining an extended application date