Document ID: chunk:federal_register_of_legislation:F2024L00550:reg:5:p1
Version: federal_register_of_legislation:F2024L00550
Segment Type: reg
Provision Reference: reg 5 (pt 1/2)
Character Range: 3814–6484

5  Definitions
  In this instrument:
2024 year means:
 (a) for a person who has a substituted accounting period, that period; or
 (b) for any other person, the year of income ended 30 June 2024.
AASLA means the Australian Apprenticeship Support Loans Act 2014.
Note: Until 31 December 2023, this Act was named the Trade Support Loans Act 2014.
ACNC means the Australian Charities and Not-for-profits Commission.
ACNC Act means the Australian Charities and Not-for-profits Commission Act 2012.
approved form has the meaning given by section 388-50 in Schedule 1 to the TAA.
assessable income has the meaning given by sections 6-5, 6-10, 6-15, 17-10 and 17-30 of the ITAA 1997.
attribution CCIV sub-fund trust is a CCIV sub-fund trust that is an attribution managed investment trust (AMIT) for the year of income by the application of Divisions 275 and 276 of the ITAA 1997, as modified by sections 195-130 and 195-135 of the ITAA 1997.
attribution managed investment trust (AMIT) has the meaning given by section 276-10 of the ITAA 1997.
Australia has the meaning affected by section 960-505 of the ITAA 1997.
CCIV sub‑fund trust has the meaning given by subsection 195-110(2) of the ITAA 1997.
company has the meaning given in section 995-1 of the ITAA 1997.
corporate collective investment vehicle (CCIV) has the meaning given by section 995-1 of the ITAA 1997.
corporate tax entity has the meaning given by section 960-115 of the ITAA 1997.
entity has the meaning given by section 960-100 of the ITAA 1997.
foreign hybrid has the meaning given by section 830-5 of the ITAA 1997.
full self-assessment taxpayer means:
 (a) a company;
 (b) a trustee of a public trading trust;
 (c) a trustee of an approved deposit fund;
 (d) a trustee of a superannuation fund;
 (e) a trustee of a pooled superannuation trust; and
 (f) a corporate limited partnership that is treated as a company by virtue of the provisions of Division 5A of Part III of the ITAA 1936.
HESA means the Higher Education Support Act 2003.
ITAA 1936 means the Income Tax Assessment Act 1936.
ITAA 1997 means the Income Tax Assessment Act 1997.
ITTPA 1997 means the Income Tax (Transitional Provisions) Act 1997.
managed investment trust (MIT) has the meaning given by section 275-10 of the ITAA 1997.
net income, in relation to a partnership, has the meaning given by section 90 of the ITAA 1936.
partnership loss has the meaning given by section 90 of the ITAA 1936.
person includes:
 (a) a partner of a partnership (including a foreign hybrid) and, subject to subsections 6(12) and 7(5), the provisions in this instrument apply to a partner's duty to provide a partnership return as if the partnership was