Document ID: chunk:federal_register_of_legislation:C2025C00014:section:202a:p1
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 202A (pt 1/3)
Character Range: 1676988–1679697

202A  Interpretation
  In this Part, unless the contrary intention appears:
alienated personal services payment has the meaning given by section 13‑10 in Schedule 1 to the Taxation Administration Act 1953.
applicant, in relation to an application for the issue of a tax file number, means the person specified in the application as the person by whom or on whose behalf the issue of a tax file number is sought.
bank means:
 (a) the Reserve Bank of Australia;
 (b) a body corporate that is an ADI (authorised deposit‑taking institution) for the purposes of the Banking Act 1959; or
 (c) a person who carries on State banking within the meaning of paragraph 51(xiii) of the Constitution.
child means a person who is less than 16 years of age.
co‑operative housing society means a society registered or incorporated as a co‑operative housing society or similar society under a law of a State or Territory.
data processing device means any article or material from which information is capable of being reproduced with or without the aid of any other article or device.
eligible PAYG payment means:
 (a) a payment from which an amount must be withheld under Subdivision 12‑B (other than section 12‑55), Subdivision 12‑C or Subdivision 12‑D in Schedule 1 to the Taxation Administration Act 1953; or
 (aa) an alienated personal services payment in respect of which Division 13 in Schedule 1 to the Taxation Administration Act 1953 requires an amount to be paid to the Commissioner; or
 (b) a non‑cash benefit in respect of which an amount is payable to the Commissioner under section 14‑5 in Schedule 1 to the Taxation Administration Act 1953 because of the application of that section in relation to Subdivision 12‑B, 12‑C or 12‑D of that Schedule;
and has a meaning affected by section 202AA.
entity means a body corporate or unincorporated association, but does not include a natural person or a partnership.
financial institution means:
 (a) a bank; or
 (b) a co‑operative housing society.
government body means the Commonwealth, a State, a Territory or an authority of the Commonwealth or of a State or Territory.
interest‑bearing account means any facility, other than an RSA, by which a financial institution:
 (a) does any one or more of the following:
 (i) accepts deposits of money to the credit of a person;
 (ii) allows withdrawals from the money deposited;
 (iii) pays cheques or payment orders drawn on the institution by, or collects cheques or payment orders on behalf of, the person; and
 (b) pays or credits interest, or amounts in the nature of interest, on the balance standing to the credit of the person from time to time.
interest‑bearing deposit means a deposit of money, other than into an