3Interpretation

3 Interpretation

(1) In this Act, unless the contrary intention appears:

acquisition has the meaning given by section 195‑1 of the GST Act.

approved form has the meaning given by section 995‑1 of the Income Tax Assessment Act 1997.

association means an association or other body or group of persons, whether incorporated or not.

Commissioner means the Commissioner of Taxation.

diplomatic agent and diplomatic mission have the same respective meanings as in the Diplomatic Privileges and Immunities Act 1967.

enterprise has the meaning given by section 195‑1 of the GST Act.

GST Act means the A New Tax System (Goods and Services Tax) Act 1999.

ICRC Arrangement means the Arrangement Between The Government of Australia and The International Committee of the Red Cross (“ICRC”) On a Regional Headquarters in Australia, done at Canberra on 24 November 2005 (a copy of the text of which is set out in the regulations).

indirect tax means:

(a) GST within the meaning of section 195‑1 of the GST Act; or
(b) luxury car tax within the meaning of section 27‑1 of the Luxury Car Tax Act; or
(c) wine equalisation tax within the meaning of section 33‑1 of the Wine Equalisation Tax Act.

international conference means a conference that is attended by a person representing Australia and:

(a) a person representing a country other than Australia; or
(b) a person representing an international organisation to which this Act applies or an overseas organisation to which this Act applies; or
(c) a person representing an organisation (other than an organisation referred to in paragraph (b)) upon which privileges and immunities have been conferred by regulations made for the purposes of this Act;

whether or not it is also attended by another person or other persons.

International Criminal Court means the International Criminal Court established under the Rome Statute of the International Criminal Court, done at Rome on 17 July 1998.

Note: The text of the Rome Statute is set out in Australian Treaty Series 2002 No. 15 ([2002] ATS 15). In 2013, the text of a Statute in the Australian Treaty Series was accessible through the Australian Treaties Library on the AustLII website ().