(1) In this Act, unless the contrary intention appears:
A.C.T. Commissioner means the Commissioner for Australian Capital Territory Revenue Collections appointed under the Taxation Administration Ordinance 1987 of the Australian Capital Territory.
agent includes a person who, in the Australian Capital Territory, for or on behalf of another person outside that Territory, holds or has the management or control of the business of that other person, and a person declared by the Commissioner to be an agent or the sole agent for another person for the purposes of this Act.
apprentice means:
(a) an apprentice within the meaning of the Apprenticeship Ordinance 1936 of the Australian Capital Territory;
(b) a person who is an applicant for apprenticeship within the meaning of that Ordinance and is employed on probation; or
(c) a person whose employment is of a kind that, under the regulations, is to be treated as apprenticeship for the purposes of this Act, being employment principally for either of the following purposes:
(i) training the person in a trade or other occupation;
(ii) assessing the person’s suitability for training in a trade or other occupation.
Commonwealth Commissioner means the Commissioner of Taxation.
company includes all bodies and associations, corporate or unincorporate, and partnerships.
corresponding law means a law of a State or of the Northern Territory relating to the imposition upon employers of a tax on wages paid or payable by them and the assessment and collection of that tax.
Deputy Commissioner means a Deputy Commissioner of Taxation.
employer means a person who pays or is liable to pay wages, and includes a public authority (including a local governing body) constituted by or under an Act or by or under a law of a Territory, being an authority the wages paid by which are not paid out of the Consolidated Revenue Fund.
group means a group constituted under Part IVA.
liquidator means the person who, whether or not appointed as liquidator, is the person required by law to carry out the winding up of a company.
month means the month of January or any other month of the year.
person includes a company.
Second Commissioner means a Second Commissioner of Taxation.
tax means:
(a) tax referred to in section 10;
(b) tax referred to in section 15A;
(c) tax referred to in subsection 21J(5); and
(d) tax referred to in subsection 21K(6).
taxable wages means wages in respect of which tax is payable, including wages in respect of which, but for section 12, tax would be payable but does not include wages that, by virtue of section 13, are exempt from tax.
termination day means the date of commencement of section 60 of the Taxation Laws Amendment Act (No. 2) 1987.
Territory means the Australian Capital Territory or Northern Territory of Australia.
the Australian Capital Territory includes the Jervis Bay Territory.
the commencing date means the date of commencement of this Act.
the commencing period means the period commencing on the commencing date and ending on 30 June next following the commencing date.
the Pay‑roll Tax Assessment Act 1941 includes that Act as amended and in force from time to time before the commencing date.
this Act includes Part IVC of the Taxation Administration Act 1953, insofar as that Part relates to this Act.
Tribunal means the Administrative Appeals Tribunal.
trustee, in addition to a person appointed or constituted trustee by act of parties, by order or declaration of a court, or by operation of law, includes:
(a) an executor, administrator, guardian, committee, receiver or liquidator; and
(b) a person having or taking upon himself or herself the administration or control of any real or personal property affected by any express or implied trust, or acting in a fiduciary capacity, or having the possession, control or management of any real or personal property of a person under any legal or other disability.
wages means wages, salary, commission, bonuses or allowances paid or payable (whether at piece work rates or otherwise and whether paid or payable in cash or in kind) to an employee as such and, without limiting the generality of the foregoing, includes:
(a) a payment made under a prescribed class of contracts, to the extent to which the payment is attributable to labour;
(b) a payment made by a company by way of remuneration to a director or a member of the governing body of that company;
(c) a payment made by way of commission to an insurance or time‑payment canvasser or collector; and
(d) the provision by the employer of meals or sustenance, or the use of premises or quarters, as consideration or part consideration for the employee’s services.
(2) For the purposes of this Act, meals or sustenance provided by an employer shall be deemed to have a value of $1.50 per week, or, in any particular case or class of cases, such other value as is prescribed in respect of that case or class of cases, and the use of premises or quarters provided by an employer shall be deemed to have a value of 50 cents per week or, in any particular case or class of cases, such other value as is prescribed in respect of that case or class of cases.
(3) For the purposes of this Act, the commencing period shall be deemed to be a financial year.
(4) A reference in this Act to wages paid or payable by a member of a group is a reference to wages paid or payable by that member while a member of the group.
(5) Unless the contrary intention appears, a reference in Part V, VI, VII or IX to an employer includes a reference to a person who is not an employer but is liable to pay:
(a) tax referred to in subsection 21J(5); or
(b) tax referred to in subsection 21K(6).