Sch 3Reviewable decisions

Schedule 3 Reviewable decisions Schedule 3 Reviewable decisions (see pt 8A) column 1 item column 2 section column 3 decision column 4 entity 1 32 (3) contract entered into with intention either directly or indirectly of avoiding or evading payment of tax party to contract 2 35 (2) determine part of amount not attributable to performance of work party to contract 3 42 disregard contract etc person taken to be 4 47 disregard agreement, transaction or arrangement etc person taken to be 5 79 (1) refuse to determine that person is not member of group person who seeks determination 6 79 (5) revoke determination that person is not member of group person who has determination revoked 7 87A (3) refuse to give variation notice applicant for variation 8 87A (5) revoke employer’s variation notice employer 9 87B (3) refuse to give exemption certificate applicant for certificate 10 87B (5) cancel employer’s exemption certificate 11 sch 2, s 2.16 (3) refuse to approve entity as group training organisation applicant for approval

(see s 3) Note 1 The Legislation Act contains definitions and other provisions relevant to this Act. Note 2 For example, the Legislation Act, dict, pt 1, defines the following terms: • ACAT • ACT • Corporations Act • domestic partner (see s 169 (1)) • domestic partnership (see s 169 (2)) • exercise (a function) • financial year • function • GST • individual • in relation to • liability • person • reviewable decision notice • rural fire service • SES • State • territory authority • the Territory • under. ABN means the ABN (Australian Business Number) for an entity under the A New Tax System (Australian Business Number) Act 1999 (Cwlth). agent includes— (a) a person who, in the ACT, on behalf of someone else outside the ACT, holds or has the management or control of the business of the other person, and

(b) a person who, by an order of the commissioner, is declared to be an agent or the sole agent for anyone else for this Act and on whom notice of that order has been served. associated person, for part 5 (Grouping of employers)—see section 67. Australian jurisdiction means the ACT, another Territory or a State. business, for part 5 (Grouping of employers)—see section 67. company includes all bodies and associations (corporate and unincorporate) and partnerships. contract, for division 3.7 (Contractor provisions)—see section 31. corporation—see the Corporations Act, section 9. correct amount of payroll tax, for part 6 (Adjustments of tax)—see section 82. corresponding law means a law of a State or another Territory relating to the imposition on employers of a tax on wages paid or payable by them and the assessment and collection of that tax. designated group employer means a member designated for a group under section 80. director of a company includes a member of the governing body of the company. employer means a person who pays or is liable to pay wages, and includes— (a) the Territory or a territory authority; and (b) a person taken to be an employer under this Act; and (c) a public, local or municipal body or authority constituted under the law of the Commonwealth, a State or Territory unless, being an authority constituted under the law of the Commonwealth, it is immune from the operation of this Act. employment agency contract—see section 37.