Document ID: chunk:federal_register_of_legislation:C2024C00381:section:5
Version: federal_register_of_legislation:C2024C00381
Segment Type: section
Provision Reference: s 5
Character Range: 16604–18239

5  Interpretation
  In this Part, tax means:
 (a) tax payable by a natural person, other than:
 (i) a person in the capacity of a trustee of an eligible superannuation fund; or
 (ii) a person in the capacity of a trustee of a prescribed unit trust; or
 (iii) a person in the capacity of a trustee of an eligible ADF; or
 (iiia) a person in the capacity of a trustee of a pooled superannuation trust; or
 (iv) a person in the capacity of a trustee of a trust estate, being a person who is liable to be assessed and to pay tax under paragraph 98(3)(b) or subsection 98(4) of the Assessment Act; or
 (v) a person in the capacity of a trustee of an AMIT, being a person who is liable to be assessed and to pay tax under paragraph 276‑105(2)(b) or (c) of the Income Tax Assessment Act 1997; or
 (b) tax payable by a company in the capacity of a trustee, other than:
 (i) a company in the capacity of a trustee of an eligible superannuation fund; or
 (ii) a company in the capacity of a trustee of a prescribed unit trust; or
 (iii) a company in the capacity of a trustee of an eligible ADF; or
 (iiia) a company in the capacity of a trustee of a pooled superannuation trust; or
 (iv) a company in the capacity of a trustee of a trust estate, being a company that is liable to be assessed and to pay tax under paragraph 98(3)(b) or subsection 98(4) of the Assessment Act; or
 (v) a company in the capacity of a trustee of an AMIT, being a company that is liable to be assessed and to pay tax under paragraph 276‑105(2)(b) or (c) of the Income Tax Assessment Act 1997.

Division 3—Rates of tax

Subdivision B—Rates of tax and notional rates