94Definitions

#### 94 Definitions 94 Definitions > In this Division— > > corporation has the same meaning as in the [Corporations Act 2001](http://www.legislation.gov.au/) of the Commonwealth. > > land includes any estate or interest in land. > > land tax has the same meaning as in the [Land Tax Management Act 1956](/view/html/inforce/current/act-1956-026). > > principal shareholder in a corporation means— > > > (a) any person (other than a corporation) whose voting entitlement (whether or not through the holding of shares) in the corporation is 50% or more, or > > > (b) any person (other than a corporation) who has a voting entitlement (whether or not through the holding of shares) in the corporation where all the persons who have a voting entitlement in the corporation have an equal voting entitlement. > > shareholder includes member. > > special trust has the same meaning as in the [Land Tax Management Act 1956](/view/html/inforce/current/act-1956-026). > > voting entitlement has the meaning given by section 95. > > **s 94:** Am 2001 No 34, Sch 4.14 \[7\].