Australian Taxpayer definition
Australian Taxpayer means any person other than:
Canadian Taxpayer means a Participant that is resident of Canada for purposes of the Tax Act;
U.S. Taxpayer means a Participant who, with respect to an Award, is subject to taxation under the applicable U.S. tax laws.
Australian Tax Act means the Income Tax Assessment A▇▇ ▇▇▇▇ of Australia and associated regulations and, where applicable, any replacement legislation including, but not limited to, the Income Tax Assessment A▇▇ ▇▇▇▇ of Australia.
Eligible taxpayer means any of the following:
foreign tax means any Foreign Income Taxes or Foreign Other Taxes.