Document ID: chunk:federal_register_of_legislation:C2025C00029:section:4:p27
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 4 (pt 27/30)
Character Range: 7847043–7849774

a *withholding payment means:
 (a) the amount that the entity must withhold from the payment under Division 12 in Schedule 1 to the Taxation Administration Act 1953; or
 (aaa) the amount that Division 12A in that Schedule requires the entity to pay to the Commissioner in respect of the payment; or
 (aa) the amount that Division 13 in that Schedule requires the entity to pay to the Commissioner in respect of the *alienated personal services payment to which the withholding payment relates; or
 (b) the amount that Division 14 in that Schedule requires the entity to pay to the Commissioner in respect of the *non‑cash benefit, *capital proceeds or *taxable supply to which the withholding payment relates;
or that amount as varied by the Commissioner under section 15‑15 in the Schedule.
amount withheld by an entity from a *withholding payment means:
 (a) an amount that the entity withheld from the payment under Division 12 in Schedule 1 to the Taxation Administration Act 1953; or
 (aaa) an amount that the entity paid to the Commissioner under Division 12A in that Schedule in respect of the payment; or
 (aa) an amount that the entity paid to the Commissioner under Division 13 in that Schedule in respect of the *alienated personal services payment to which the withholding payment relates; or
 (b) an amount that the entity paid to the Commissioner under Division 14 in that Schedule in respect of the *non‑cash benefit, *capital proceeds or *taxable supply to which the withholding payment relates.
ancillary fund means:
 (a) a *public ancillary fund; or
 (b) a *private ancillary fund.
ancillary mining activities has the meaning given by section 40‑740.
ancillary or community charity trust fund means:
 (a) a *public ancillary fund; or
 (b) a *private ancillary fund; or
 (c) a *community charity trust.
annual exploration cap for an income year has the meaning given by subsection 418‑103(1).
annual global income has the meaning given by section 960‑565.
annual instalment component of your *tax position has the meaning given by section 45‑610 in Schedule 1 to the Taxation Administration Act 1953.
annual investment income report means a report, relating to *Part VA investments, that an entity is required to give to the Commissioner, in respect of a *financial year, under section 393‑10 in Schedule 1 to the Taxation Administration Act 1953.
annual payer means an entity that has become an annual payer under section 45‑140 in Schedule 1 to the Taxation Administration Act 1953, and has not since ceased to be an annual payer under section 45‑150 or 45‑155 or former section 45‑180 in that Schedule.
annual tax period election has the same meaning as in the *GST Act.
annual turnover has the meaning given by