Document ID: chunk:federal_register_of_legislation:C2020C00181:section:4:p1
Version: federal_register_of_legislation:C2020C00181
Segment Type: section
Provision Reference: s 4 (pt 1/2)
Character Range: 4146–6710

4  Definitions
 (1) In this Act:
ABN has the meaning given by the Income Tax Assessment Act 1997.
ACNC‑registered charity has the meaning given by the A New Tax System (Goods and Services Tax) Act 1999.
agent: this Act applies to some entities that are not agents in the same way as it applies to agents: see subsections (6) and (7).
alienated personal services payment has the meaning given by section 13‑10 in Schedule 1 to the Taxation Administration Act 1953.
annual tax period has the meaning given by the A New Tax System (Goods and Services Tax) Act 1999.
assessable income has the meaning given by the Income Tax Assessment Act 1997.
assessed net amount has the meaning given by the Income Tax Assessment Act 1997.
assessment has the meaning given by the Income Tax Assessment Act 1997.
associate has the meaning given by the A New Tax System (Goods and Services Tax) Act 1999.
business has the meaning given by the Income Tax Assessment Act 1997.
cash flow boost has the meaning given by subsections 5(1) and 6(1).
Commissioner means the Commissioner of Taxation.
entity has the meaning given by the Income Tax Assessment Act 1997.
general interest charge means the charge worked out under Part IIA of the Taxation Administration Act 1953.
GST return has the meaning given by the Income Tax Assessment Act 1997.
income year has the meaning given by the Income Tax Assessment Act 1997.
large withholder has the meaning given by the Income Tax Assessment Act 1997.
medium business entity, for an income year, means an entity covered by subsection (2) for the income year.
medium withholder has the meaning given by the Income Tax Assessment Act 1997.
non‑profit body has the same meaning as in section 23‑15 of the A New Tax System (Goods and Services Tax) Act 1999.
Note: The term non‑profit body is not defined in the A New Tax System (Goods and Services Tax) Act 1999. However, this definition ensures that the meaning of the term in this Act does not diverge from the meaning of the term in section 23‑15 of that Act.
quarter has the meaning given by the Income Tax Assessment Act 1997.
scheme has the meaning given by the A New Tax System (Goods and Services Tax) Act 1999.
small business entity has the meaning given by the Income Tax Assessment Act 1997.
small withholder has the meaning given by the Income Tax Assessment Act 1997.
taxable supply has the meaning given by the A New Tax System (Goods and Services Tax) Act 1999.
tax period has the meaning given by the Income Tax Assessment Act 1997.
withholding period total has the meaning given by