Document ID: chunk:federal_register_of_legislation:C2025C00014:section:6:p17
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 6 (pt 17/19)
Character Range: 46710–49418

1997.
social security law has the meaning given by the Social Security Act 1991.
special disability trust has the same meaning as in the Income Tax Assessment Act 1997.
spouse has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997.
statutory income has the meaning given by the Income Tax Assessment Act 1997.
Student Assistance Secretary has the meaning given by the Income Tax Assessment Act 1997.
subsidiary member of a consolidated group or a MEC group has the same meaning as in the Income Tax Assessment Act 1997.
superannuation benefits means individual personal benefits, pensions or retiring allowances.
superannuation fund means:
 (a) a scheme for the payment of superannuation benefits upon retirement or death; or
 (b) a superannuation fund within the definition of superannuation fund in section 10 of the Superannuation Industry (Supervision) Act 1993.
superannuation fund for foreign residents has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997.
superannuation lump sum has the same meaning as in the Income Tax Assessment Act 1997.
tainted, in relation to a company's share capital account, has the same meaning as in the Income Tax Assessment Act 1997.
tax means income tax imposed as such by any Act, as assessed under this Act, but does not include mining withholding tax or withholding tax.
taxable Australian property has the same meaning as in the Income Tax Assessment Act 1997.
taxable income has the same meaning as in  the Income Tax Assessment Act 1997.
taxable supply has the meaning given by section 195‑1 of the GST Act.
tax cost is set has the same meaning as in the Income Tax Assessment Act 1997.
tax loss has the same meaning as in the Income Tax Assessment Act 1997.
tax offset refund has the meaning given by the Income Tax Assessment Act 1997.
taxpayer means a person deriving income or deriving profits or gains of a capital nature.
this Act includes:
 (a) the Income Tax Assessment Act 1997; and
 (b) Part IVC of the Taxation Administration Act 1953, so far as that Part relates to:
 (i) this Act or the Income Tax Assessment Act 1997; or
 (ii) Schedule 1 to the Taxation Administration Act 1953; and
 (c) Schedule 1 to the Taxation Administration Act 1953.
Note: Subsection (1AA) of this section prevents definitions in the Income Tax Assessment Act 1936 from affecting the interpretation of the Income Tax Assessment Act 1997.
total net investment loss has the same meaning as in the Income Tax Assessment Act 1997.
trading stock has the meaning given by section 70‑10 of the Income Tax Assessment Act 1997.
Tribunal means the Administrative Review Tribunal.
trustee in addition to every person appointed or