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.