4List of definitions

4 List of definitions

In this Act, unless the contrary intention appears:

ABN has the meaning given by section 41 of the A New Tax System (Australian Business Number) Act 1999.

agricultural activity has the meaning given by subsections 28(1) and (2).

agricultural construction activity has the meaning given by section 25.

agricultural soil/water activity has the meaning given by section 24.

agricultural use limestone has the meaning given by section 29.

agricultural waste activity has the meaning given by section 26.

agriculture has the meaning given by section 22.

approved catchment area has the meaning given by section 30.

Australia does not include the external Territories.

beneficiation has a meaning affected by subsections 11(4) and (5).

beneficiation process has a meaning affected by subsection 11(6).

carrying on an enterprise includes doing anything in the course of the commencement or termination of the enterprise.

Commissioner means the Commissioner of Taxation.

core agricultural activity has the meaning given by section 31.

earthworks has the meaning given by section 32.

emergency vehicle means a vehicle that is specified in the regulations to be an emergency vehicle, or that is in a class of vehicles that are specified in the regulations to be emergency vehicles.

enterprise has the meaning given by section 38 of the A New Tax System (Australian Business Number) Act 1999.

fish has the meaning given by subsection 34(2).

fishing operations has the meaning given by subsection 34(1).

forestry has the meaning given by section 35.

goods includes a substance and a tangible thing.

gross vehicle mass, in relation to a vehicle, means: