5. Definitions5. Definitions

5. Definitions

Subject to any addition or change contained in another paragraph, an expression used in this instrument that is defined in section 4 of the Rules (including, for the avoidance of doubt subsection 4(2) of the Rules) has the same meaning in this instrument as it has in the Rules.

In this instrument:

Business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.

Current GST turnover has the same meaning as in the Rules.

Note: For the purposes of the actual decline in turnover test in section 8B of the Rules, the Commissioner may make a legislative instrument that the supplies in a class of supplies are to be treated as if they had been made at a time or times different from the time at which the supplies were actually made. Any such determination by the Commissioner applies to the calculation of current GST turnover for a relevant comparison period in this instrument.

Drought Help concessions means any concessions given by the Australian Taxation Office where drought has caused financial difficulty and any Disaster Recovery Funding Arrangements 2018 assistance measures.

Entity means an individual, a body corporate, a body politic, a partnership, any other unincorporated association or body of persons, a trust, a superannuation fund, and approved deposit fund.

Relevant comparison period has the same meaning as in the Rules.

Small partnership is a partnership as defined in subsection 995‑1(1) of the Income Tax Assessment Act 1997 with four or fewer individual partners.

Turnover test period has the same meaning as in the Rules.