3Definitions

3 Definitions

(1)  In this Act –

[Section 3 Subsection (1) amended by No. 82 of 2009, s. 10, Applied:01 Jul 2009] ABN means the ABN (Australian Business Number) for an entity within the meaning of the A New Tax System (Australian Business Number) Act 1999 of the Commonwealth;

agent includes –

(a) a person who, in this jurisdiction, for or on behalf of another person outside this jurisdiction, holds or has the management or control of the business of that other person; and

(b) a person who, by an order of the Commissioner, is declared to be an agent or the sole agent for any other person for the purposes of this Act and on whom notice of that order has been served;

Australia means the States of the Commonwealth and the Territories;

[Section 3 Subsection (1) amended by No. 82 of 2009, s. 10, Applied:01 Jul 2009] Australian jurisdiction means a State or a Territory;

coastal waters of the State has the same meaning as "coastal waters" in the Coastal and Other Waters (Application of State Laws) Act 1982 ;

Commissioner means the Commissioner of State Revenue appointed as such under the Taxation Administration Act 1997 ;

company includes all bodies and associations (corporate and unincorporate) and partnerships;

corporation has the same meaning as in section 9 of the Corporations Act 2001 of the Commonwealth;

corresponding law means a law in force in another State or a 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;