Definitions
6 Definitions
In this Act:
approved form has the meaning given by section 388‑50 in Schedule 1 to the Taxation Administration Act 1953.
Australia has the same meaning as in section 960‑505 of the Income Tax Assessment Act 1997.
Commissioner means the Commissioner of Taxation.
Coronavirus economic response payment is the collective name for all of the kinds of payments provided for by the rules.
Particular kinds of payments provided for by the rules may also have a particular name for that kind of payment.
entity has the meaning given by the Income Tax Assessment Act 1997.
general interest charge means the charge worked out under Part IIA of the Taxation Administration Act 1953.
income tax return has the meaning given by the Income Tax Assessment Act 1997.
income year has the meaning given by the Income Tax Assessment Act 1997.
prescribed period means the period between 1 March 2020 and 28 March 2021.
relevant period means the period between 7 October 2020 and 6 October 2022.
this Act includes the rules.
This provision refers to the regulations (prescribed period
). Made under this Act:
- JobMaker Hiring Credit Reporting Obligations Amendment Instrument 2021 · Legislative Instrument · under s 20(4)
This Act’s bill:Explanatory memorandumSecond reading speech
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