Gift Duty Assessment Act 1941
15Gifts made by certain persons connected with undertakings of the United States Government
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15 Gifts made by certain persons connected with undertakings of the United States Government
(1) In this section, unless the contrary intention appears:
approved project means the establishment, maintenance or operation of the North West Cape naval communication station or of the Joint Defence Space Research Facility.
Australia includes the Territories.
civilian accompanying the United States Forces means a person (not being a member of the United States Forces, an Australian citizen or a person ordinarily resident in Australia) who:
(a) is an employee:
(i) of the United States Forces; or
(ii) of, or of a body conducting, a club or other facility established for the benefit or welfare of members of the United States Forces or of persons accompanying those Forces and which is recognized by the Government of the United States of America as a non‑appropriated fund activity; or
(b) is serving with an organization that, with the approval of the Australian Government, accompanies the United States Forces in Australia.
dependant, in relation to a person, means:
(a) the spouse of that person; or
(b) a relative, other than the spouse, of that person who is wholly or partly dependent for support on that person;
but, in the case of a person who, immediately before becoming such a spouse or relative, was ordinarily resident in Australia, does not include that person so long as that person continues to be ordinarily resident in Australia.
foreign contractor means a person who is a party to a prescribed contract and is not:
(a) a company incorporated in Australia;
(b) an Australian citizen; or
(c) a person, other than a company, who is ordinarily resident in Australia.
foreign employee means a person who:
(a) is an employee of a foreign contractor; or
(b) is a director of a company that is a foreign contractor;
and is not an Australian citizen or ordinarily resident in Australia.
Joint Defence Space Research Facility means the undertaking the establishment of which is provided for by an agreement dated 9 December 1966 between the Government of Australia and the Government of the United States of America.
North West Cape naval communication station means the naval communication station the establishment of which is provided for by the agreement approved by the United States Naval Communication Station Agreement Act 1963.