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: (a) if the vehicle is registered for use on a public road—the gross vehicle mass, or if the vehicle is a prime mover, the gross combination mass, of the vehicle as used for the purposes of registration of the vehicle by the vehicle registration authority that registered the vehicle; or (b) if not—the road weight specified by the manufacturer of the vehicle as the maximum design weight capacity of the vehicle, or, in the absence of such a specification, the sum of the following: (i) the weight of the vehicle; (ii) the weight of the maximum load for which the vehicle was designed (including the weight of the driver and a full tank of fuel). > horticulture has a meaning affected by section 33. > import into Australia: You import off‑road diesel fuel, on‑road diesel fuel or on‑road alternative fuel into Australia if: (a) you enter the goods for home consumption (within the meaning of the Customs Act 1901); and (b) at the time they are so entered for home consumption, you are the owner (within the meaning of that Act) of the goods. > incidental use, in relation to a vehicle, has the meaning given by section 8. > live‑stock has a meaning affected by subsection 23(2). > live‑stock activity has the meaning given by subsection 23(1). > marine transport has a meaning affected by section 37. > metropolitan area has the meaning given by section 6. > minerals has the meaning given by section 20. > mining construction activity has the meaning given by section 15. > mining operations has the meaning given by section 11. > mining rehabilitation activity has the meaning given by section 13. > mining town has the meaning given by section 19. > mining transport activity has the meaning given by section 12. > mining vehicle activity has the meaning given by section 17. > mining waste activity has the meaning given by section 16. > mining water activity has the meaning given by section 14. > off‑road diesel fuel means diesel fuel or any other like fuel of a kind that is specified in the regulations. > on‑road alternative fuel means: (a) compressed natural gas; or (b) liquefied petroleum gas; or (c) ethanol; or (d) such other fuel as is specified in the regulations; but, to avoid doubt, does not include a blend of anything in any paragraph of this definition with anything in any other paragraph or paragraphs of this definition or with any other fuel or fuels. > on‑road diesel fuel has the meaning given by the regulations. > pearling operations has the meaning given by subsection 34(3). > place includes a ship. > port means a port appointed under section 15 of the Customs Act 1901. > primary production has the meaning given by section 21. > primary production business has the meaning given by section 7. > prime mover has the meaning given by the Interstate Road Transport Regulations 1986. > processing, in relation to fish, has a meaning affected by subsection 34(4). > rail vehicle has the meaning given by section 39. > registered vehicle means a vehicle that is registered for use on public roads. > residential premises means: (a) premises used as a house; or (b) other premises at which at least one person resides; but does not include: (c) premises used in the business of a hotel, motel or boarding house or a similar business; or (d) premises used as a hospital or nursing home or as any other institution providing medical or nursing care; or (e) premises used as a home for aged persons; or (f) premises used as a boarding school. > road vehicle means a vehicle of a kind ordinarily used on roads for the transport of persons or goods. > State or Territory authority means: (a) an instrumentality of a State or Territory; or (b) an authority or body established for the purpose of a State or Territory by or under a law of the State or Territory. > sundry agricultural activity has the meaning given by section 27. > sundry mining activity has the meaning given by section 18. > use of on‑road alternative fuel, on‑road diesel fuel or off‑road diesel fuel, does not include sale or other disposal of the fuel or loss of the fuel. > use in marine transport has the meaning given by section 36. > use in rail transport has the meaning given by section 38. > Note: The definition of the expression you in section 5 of the Product Grants and Benefits Administration Act 2000 has effect for the purposes of this Act.