Document ID: chunk:federal_register_of_legislation:C2025C00154:section:16:p2
Version: federal_register_of_legislation:C2025C00154
Segment Type: section
Provision Reference: s 16 (pt 2/5)
Character Range: 26810–29462

by the Commissioner of Taxation under section 45B.
data processing device means any article or material (for example, a disk) from which information is capable of being reproduced with or without the aid of any other article or device.
dependant has the meaning given by section 20.
director, in relation to a body corporate, has the same meaning as in the Corporations Act 2001.
disclose, in relation to information, means give, reveal or communicate in any way.
eligible person has the meaning given by section 13.
eligible superannuation entity has the same meaning as in the Superannuation Industry (Supervision) Act 1993.
employee has the meaning given by section 19.
employer has the meaning given by section 19.
executive officer, in relation to a body corporate, means a person, by whatever name called and whether or not a director of the body, who is concerned, or takes part, in the management of the body.
expert, in relation to a matter, means a person whose profession or reputation gives authority to a statement made by him or her in relation to that matter.
function includes duty.
half‑year means a period of 6 months ending on 30 June or 31 December.
holder has the meaning given by section 9.
holds has the meaning given by section 9.
Income Tax Assessment Act means the Income Tax Assessment Act 1936.
inspector has the meaning given by section 96.
interdependency relationship has the meaning given by section 20A.
investment means any mode of application of money or other property for the purpose of gaining interest, income or profit.
involved, in relation to a contravention, has the meaning given by section 21.
lawyer means a duly qualified legal practitioner and, in relation to a person, means such a practitioner acting for the person.
legal personal representative means the executor of the will or administrator of the estate of a deceased person, the trustee of the estate of a person under a legal disability or a person who holds an enduring power of attorney granted by a person.
life insurance company means:
 (a) a body corporate registered under section 21 of the Life Insurance Act 1995; or
 (b) a public authority:
 (i) that is constituted by a law of a State or Territory; and
 (ii) that carries on life insurance business within the meaning of section 11 of that Act.
member of the staff of APRA has the same meaning as that given to the expression APRA staff member in section 3 of the Australian Prudential Regulation Authority Act 1998.
member of the staff of ASIC has the same meaning as that given to the expression staff member in subsection 5(1) of the Australian Securities and Investments Commission