Document ID: chunk:federal_register_of_legislation:F2024L00550:reg:5:p2
Version: federal_register_of_legislation:F2024L00550
Segment Type: reg
Provision Reference: reg 5 (pt 2/2)
Character Range: 6239–7526

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 itself a person;
 (b) a trustee of a trust estate; and
 (c) a full self-assessment taxpayer.
Note: Under section 91 of the ITAA 1997, a partnership shall furnish a return of the income of the partnership, but shall not be liable to pay tax. Subsection 6(12) of this instrument enables a partner (or, if there is no partner resident in Australia, a partnership's agent) to lodge a partnership return for the partnership.
primary production business has the meaning given by section 995-1 of the ITAA 1997.
SISA means the Superannuation Industry (Supervision) Act 1993.
SSA means the Social Security Act 1991.
substituted accounting period means an accounting period that a person has been granted leave to adopt under section 18 of the ITAA 1936, instead of the year of income ended 30 June 2024.
TAA means the Taxation Administration Act 1953.
taxable income has the meaning given by section 4-15 of the ITAA 1997.
VETSLA means the VET Student Loans Act 2016.
year of income means an income year as defined in section 995-1 of the ITAA 1997.