Document ID: chunk:federal_register_of_legislation:C2025C00180:section:8aaza:p1
Version: federal_register_of_legislation:C2025C00180
Segment Type: section
Provision Reference: s 8AAZA (pt 1/2)
Character Range: 96144–98818

8AAZA  Definitions
  In this Part, unless the contrary intention appears:
company includes any body or association (whether or not it is incorporated), but does not include a partnership or a non‑entity joint venture.
compulsory AASL repayment amount has the same meaning as in the Australian Apprenticeship Support Loans Act 2014.
compulsory ABSTUDY SSL repayment amount has the same meaning as in the Student Assistance Act 1973.
compulsory repayment amount has the same meaning as in the Higher Education Support Act 2003.
compulsory SSL repayment amount has the same meaning as in Chapter 2AA of the Social Security Act 1991.
compulsory VETSL repayment amount has the same meaning as in the VET Student Loans Act 2016.
credit includes:
 (a) an amount that the Commissioner must pay to a taxpayer under a taxation law, whether or not described as a credit, other than the following amounts:
 (i) an amount paid under the Product Grants and Benefits Administration Act 2000;
 (ii) an amount paid under Division 18 (refunds) of the A New Tax System (Luxury Car Tax) Act 1999;
 (iii) an amount paid under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020 to an entity, unless a determination of the Commissioner under section 8AAZAA specifies that the amount is a credit for the purposes of this subparagraph; and
 (b) an amount received by the Commissioner in respect of a taxpayer as a result of the Commissioner having made a claim that is similar in nature to a foreign revenue claim (as defined in section 263‑10 in Schedule 1).
entity means any of the following:
 (a) a company;
 (b) a partnership;
 (c) a person in a particular capacity of trustee;
 (d) a body politic;
 (e) a corporation sole;
 (f) any other person.
excess non‑RBA credit means a credit that arises under section 8AAZLA or 8AAZLB.
FS assessment debt means an FS assessment debt under:
 (a) subsection 19AB(2) of the Social Security Act 1991; or
 (b) the Student Assistance Act 1973 as in force at a time on or after 1 July 1998.
non‑entity joint venture has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997.
non‑RBA tax debt means a tax debt other than an RBA deficit debt.
primary tax debt means any amount due to the Commonwealth directly under a taxation law (other than, except in Division 4, the Product Grants and Benefits Administration Act 2000), including any such amount that is not yet payable.
RBA means a running balance account established under section 8AAZC.
RBA deficit debt, in relation to an RBA of an entity, means a balance in favour of the Commissioner, based on:
 (a) primary tax debts that have been allocated to the RBA