Document ID: chunk:federal_register_of_legislation:F2024L00130:clause:1_4
Version: federal_register_of_legislation:F2024L00130
Segment Type: clause
Provision Reference: sch 1 cl 4
Character Range: 1771–2789

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) deductible gift recipient;
(b) withholding payment.
  In this instrument:
Act means the Taxation Administration Act 1953.
relevant withholding schedule means a withholding schedule made by legislative instrument under section 15-25 in Schedule 1 to the Act, which specifies the amounts, formulas and procedures to be used for working out the amount required to be withheld from a withholding payment under Subdivision 12‑B (payments for work and services) in Schedule 1 to the Act.
occasional giving arrangement means an arrangement for a payer to pay at least one occasional or irregular donation to a deductible gift recipient at the direction of a payee.