Document ID: chunk:federal_register_of_legislation:C2025C00014:section:202a:p2
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 202A (pt 2/3)
Character Range: 1679472–1682080

the person; and
 (b) pays or credits interest, or amounts in the nature of interest, on the balance standing to the credit of the person from time to time.
interest‑bearing deposit means a deposit of money, other than into an RSA, with a financial institution, in consideration of which the financial institution pays or credits interest, or amounts in the nature of interest, to a person.
investment body means a person who is an investment body within the meaning of section 202D.
investment to which this Part applies means an investment of a kind mentioned in section 202D.
investor means a person who is an investor within the meaning of section 202D.
payer means:
 (a) a person who makes an eligible PAYG payment (other than an alienated personal services payment), or is likely to make such a payment; or
 (b) a person who receives an alienated personal services payment, or is likely to receive such a payment.
person includes a partnership, a company and a person in the capacity of trustee of a trust estate.
public company means a public company within the meaning of the Corporations Act 2001.
recipient means:
 (a) a person who receives an eligible PAYG payment (other than an alienated personal services payment), or is likely to receive such a payment; or
 (b) a person in relation to whose personal services income (within the meaning of the Income Tax Assessment Act 1997) a payer receives an alienated personal services payment, or is likely to receive such a payment.
securities dealer has the same meaning as in the Income Tax Assessment Act 1997.
solicitor means a solicitor, barrister and solicitor or legal practitioner of the High Court or of the Supreme Court of a State or Territory.
tax file number, in relation to a person, means a number issued to the person by the Commissioner, being a number that is either:
 (a) a number issued to the person under Division 2; or
 (aa) a number issued to a person under section 44 or 48 of the Higher Education Funding Act 1988; or
 (b) a number notified, before the commencement of this section, to the person as the person's income tax file number.
TFN declaration means a declaration made for the purposes of section 202C.
unit trust means a trust to which a unit trust scheme relates, and includes:
 (a) a cash management trust;
 (b) a property trust;
 (c) an arrangement declared by the Minister under section 202AB to be a unit trust for the purposes of this definition;
but does not include any arrangement declared by the Minister under section 202AB not to be a unit trust for the purposes of this definition.
unit trust scheme means