41Dictionary

#### 41 Dictionary In this Act, except so far as the contrary intention appears: > ABN (Australian Business Number) for an \*entity means the entity’s ABN as shown in the \*Australian Business Register. > approved form has the same meaning as in the \*ITAA 1997. > associate has the meaning given by section 318 of the \*ITAA 1936. > Australia, when used in a geographical sense, has the same meaning as in the \*ITAA 1997. > Australian Business Register means the register established under section 24. > business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee. > carrying on an \*enterprise includes doing anything in the course of the commencement or termination of the enterprise. > company means: (a) a body corporate; or (b) any other unincorporated association or body of \*persons; but does not include a \*partnership or a \*non‑entity joint venture. > connected with the indirect tax zone, in relation to a \*supply, has the meaning given by section 195‑1 of the A New Tax System (Goods and Services Tax) Act 1999. > Corporations Act company means a body registered as a company under the Corporations Act 2001. > enterprise has the meaning given by section 9‑20 of the A New Tax System (Goods and Services Tax) Act 1999. > entity has the meaning given by section 184‑1 of the A New Tax System (Goods and Services Tax) Act 1999. > entrusted person has the meaning given by subsection 30(1). > government entity means: (a) a Department of State of the Commonwealth; or (b) a Department of the Parliament established under the Parliamentary Service Act 1999; or (c) an Executive Agency, or Statutory Agency, within the meaning of the Public Service Act 1999; or (d) a Department of State of a State or Territory; or (e) an organisation that: (i) is not an entity; and (ii) is either established by the Commonwealth, a State or a Territory (whether under a law or not) to carry on an \*enterprise or established for a public purpose by an \*Australian law; and (iii) can be separately identified by reference to the nature of the activities carried on through the organisation or the location of the organisation; whether or not the organisation is part of a Department or branch described in paragraph (a), (b), (c) or (d) or of another organisation of the kind described in this paragraph. > indirect tax zone has the meaning given by section 195‑1 of the A New Tax System (Goods and Services Tax) Act 1999. > individual means a natural person. > ITAA 1936 means the Income Tax Assessment Act 1936. > ITAA 1997 means the Income Tax Assessment Act 1997. > non‑cash benefit has the meaning given by subsection 995‑1(1) of the \*ITAA 1997. > non‑entity joint venture means an arrangement that the Registrar is satisfied is a contractual arrangement: (a) under which 2 or more parties undertake an economic activity that is subject to the joint control of the parties; and (b) that is entered into to obtain individual benefits for the parties, in the form of a share of the output of the arrangement rather than joint or collective profits for all the parties. > Non‑profit sub‑entity: a branch of an entity is a non‑profit sub‑entity if: (a) the entity has chosen to apply Division 63 of the A New Tax System (Goods and Services Tax) Act 1999, and that choice still has effect; and (b) the branch maintains an independent system of accounting; and (c) the branch can be separately identified by reference to: (i) the nature of the activities carried on through the branch; or (ii) the location of the branch; and (d) the branch is referred to in the entity’s records to the effect that it is to be treated as a separate entity for the purposes of the GST law. > official employment means: (a) appointment or employment by the Commonwealth, or the performance of services for the Commonwealth; or (b) the exercise of powers or performance of functions under a delegation by the \*Registrar; or (c) appointment or employment by a State or Territory, or the performance of services for a State or Territory; or (d) appointment or employment by a local governing body, or the performance of services for a local governing body. > Note: The Registrar may delegate powers and functions under section 8 of the Taxation Administration Act 1953. > partnership has the meaning given by section 995‑1 of the \*ITAA 1997. > person includes a \*company. > protected document means any document made or given under, or for the purposes of, this Act. > protected information means information that meets all the following conditions: (a) it relates to the affairs of a \*person other than the \*entrusted person; (b) it was obtained by the entrusted person, or by any other person, in the course of \*official employment; (c) it was disclosed or obtained under, or in relation to, this Act. > Registrar means the Registrar of the \*Australian Business Register. > religious practitioner means: (a) a minister of religion; or (b) a student at an institution who is undertaking a course of instruction in the duties of a minister of religion; or (c) a full‑time member of a religious order; or (d) a student at a college conducted solely for training persons to become members of religious orders. > reviewable ABN decision has the meaning given by section 21. > RSE licence means an RSE licence within the meaning of the Superannuation Industry (Supervision) Act 1993. > RSE licensee means an RSE licensee within the meaning of the Superannuation Industry (Supervision) Act 1993. > superannuation fund has the meaning given by section 995‑1 of the ITAA 1997. > supply has the meaning given by section 9‑10 of the A New Tax System (Goods and Services Tax) Act 1999. > taxation law has the meaning given by section 2 of the Taxation Administration Act 1953. > TFN means tax file number as defined in section 202A of the \*ITAA 1936. > withholding payment has the meaning given by subsection 995‑1(1) of the \*ITAA 1997. > withholding payment covered by a particular provision in Schedule 1 to the Taxation Administration Act 1953 has the meaning given by subsection 995‑1(1) of the \*ITAA 1997. > you: if a provision of this Act uses the expression you, it applies to entities generally, unless its application is expressly limited. > Note: The expression you is not used in provisions that apply only to entities that are not individuals.