35Meanings of Australian employer and Australian‑based employee

35  Meanings of Australian employer and Australian‑based employee  (1) An Australian employer is an employer that:  (a) is a trading corporation formed within the limits of the Commonwealth (within the meaning of paragraph 51(xx) of the Constitution); or  (b) is a financial corporation formed within the limits of the Commonwealth (within the meaning of paragraph 51(xx) of the Constitution); or  (c) is the Commonwealth; or  (d) is a Commonwealth authority; or  (e) is a body corporate incorporated in a Territory; or  (f) carries on in Australia, in the exclusive economic zone or in the waters above the continental shelf an activity (whether of a commercial, governmental or other nature), and whose central management and control is in Australia; or  (g) is prescribed by the regulations.  (2) An Australian‑based employee is an employee:  (a) whose primary place of work is in Australia; or  (b) who is employed by an Australian employer (whether the employee is located in Australia or elsewhere); or  (c) who is prescribed by the regulations.  (3) However, paragraph (2)(b) does not apply to an employee who is engaged outside Australia and the external Territories to perform duties outside Australia and the external Territories.