48Definitions

48 Definitions (1) In this Division: category 1 to 3 purpose means a charitable purpose that falls within the first 3 categories (being relief of poverty, advancement of education and advancement of religion) identified by Lord Macnaghten in Commissioners for Special Purposes of Income Tax v Pemsel [1891] AC 531 as developed by the common law of Australia from time to time.

Payroll Tax Act 2009 33 educational company means a company: (a) in which an educational institution has a controlling interest; and (b) that provides, promotes or supports the educational services of that institution. educational institution means an entity that provides education above secondary level. entity includes a person, and a body, association or organisation (whether corporate or unincorporated). industrial association means any of the following: (a) an association of employees, or an association of employers, registered as an organisation, or recognised, under the Fair Work (Registered Organisations) Act 2009 (Cth); (b) an association of employees registered or recognised as a trade union (however described) under the law of a State or Territory; (c) an association of employers registered or recognised as such (however described) under the law of a State or Territory; (d) an association of employees the predominant purpose of which is the protection and promotion of the employees' interests in matters concerning their employment. non-profit entity, see section 48A. political party means an entity that has as one of its purposes the promotion of the election to the Legislative Assembly or the Parliament of the Commonwealth or of a State or another Territory, of a candidate or candidates endorsed by it or by an entity of which it forms part. professional association means an entity that has as one of its purposes the promotion of the interests of its members in any profession. trade, industry or commerce entity, see section 48B. (2) For the definition educational company, an educational institution has a controlling interest in a company if: (a) members of the board of management of the company who are entitled to exercise more than 50% of the voting power at

Payroll Tax Act 2009 34 meetings of the board of management are accustomed or under an obligation, whether formal or informal, to act in accordance with the directions, instructions or wishes of the educational institution; or (b) the educational institution may (whether directly or indirectly) exercise, control the exercise of, or substantially influence the exercise of, more than 50% of the voting power attached to voting shares, or any class of voting shares, issued by the company; or (c) the educational institution has power to appoint more than 50% of the members of the board of management of the company.