33CInterpretation

#### 33C Interpretation In this Part, unless the contrary intention appears: > Assessment Act means the Income Tax Assessment Act 1936. > asset means property of any kind, and includes: (a) any legal or equitable estate or interest (whether present or future, vested or contingent, tangible or intangible) in real or personal property of any description; and (b) any chose in action; and (c) any right, interest or claim of any kind in or in relation to property (whether arising under an instrument or otherwise, and whether liquidated or unliquidated, certain or contingent, accrued or accruing). > authorised person means the Minister or a person authorised, in writing, by the Minister for the purposes of this Part. > delivery point means any point on a pipeline where petroleum is delivered by the Authority to a person. > instrument means an instrument of any kind, and includes: (a) any contract, deed, undertaking or agreement; and (b) any mandate, instruction, notice, authority or order; and (c) any lease, licence, transfer, conveyance or other assurance; and (d) any guarantee, bond, power of attorney, bill of lading, negotiable instrument or order for the payment of money; and (e) any mortgage, charge, lien or security; whether express or implied and whether made or given orally or in writing. > instrument to which this Part applies means an instrument: (a) to which the Authority is a party; or (b) that was given to, by or in favour of the Authority; or (c) in which a reference is made to the Authority; or (d) under which any money is or may become payable, or any other property is to be, or may become liable to be, transferred, conveyed or assigned, to or by the Authority. > interest in relation to land, means: (a) a legal or equitable estate or interest in land; or (b) a right, power or privilege over, or in relation to, the land. > liability means a liability of any kind, and includes an obligation of any kind (whether arising under an instrument or otherwise, and whether liquidated or unliquidated, certain or contingent, accrued or accruing). > Lithgow pipeline means the Authority’s pipeline originating at a point on the Moomba Sydney pipeline near Young in New South Wales, and includes the delivery points, and pipelines leading from the first‑mentioned pipeline to the delivery points, at or near the following places in that State: (a) Orange; (b) Bathurst; (c) Blayney; (d) Lithgow. > Moomba means Moomba in South Australia. > Moomba‑Sydney pipeline means the Authority’s pipeline from Moomba to the delivery point at Wilton in New South Wales, and includes the delivery points, and pipelines leading from the first‑mentioned pipeline to the delivery points, at or near the following places in that State: (a) Bowral; (b) Goulburn; (c) Marulan; (d) Moss Vale. > Moomba‑Sydney pipeline system means the pipeline system consisting of the following pipelines: (a) the Moomba‑Sydney pipeline; (b) the Lithgow pipeline; (c) the Wagga pipeline. > nominated staff member means a person to whom a determination under section 33R applies. > non‑transferring asset means: (a) the Moomba‑Sydney pipeline system; and (b) any interests in relation to the land on or under which the pipelines for the Moomba‑Sydney pipeline system are constructed; and (c) any other asset that does not become, under this Part, an asset of the receiving subsidiary. > non‑transferring instrument means an instrument to which this Part applies that does not become, under this Part, an instrument of the receiving subsidiary. > non‑transferring liability means a liability that does not become, under this Part, a liability of the receiving subsidiary. > proceeding to which this Part applies means a proceeding to which the Authority is a party, other than a proceeding that does not relate to the transferred business. > re‑organisation day means the day fixed under section 33D. > share means a share in the share capital of a company, and includes stock. > staff member means a person who is an officer or employee of the Authority. > tax exempt matter means: (a) the nomination of the receiving subsidiary under section 33E; and (b) the making of a determination under section 33F; and (c) business of the Authority ceasing, under this Part, to be business of the Authority and becoming business of the receiving subsidiary; and (d) the issue of shares under section 33M; and (e) the operation of this Part in any other respect; and (f) giving effect to a matter referred to in another paragraph of this definition or otherwise giving effect to this Part. > transfer day, in relation to a nominated staff member, means the day applicable to the staff member in the determination under section 33R that is applicable to the staff member. > transferring asset means an asset other than: (a) the Moomba‑Sydney pipeline system; and (b) any interests in relation to the land on or under which the pipelines for the Moomba‑Sydney pipeline system are constructed; to which a determination under paragraph 33F(1)(a) applies. > transferring business means the business that becomes, under this Part, business of the receiving subsidiary; and > transferring instrument means an instrument (other than an instrument relating to the Moomba‑Sydney pipeline system) to which a determination under paragraph 33F(1)(c) applies. > transferring liability means a liability (other than a liability relating to the Moomba‑Sydney pipeline system) to which a determination under paragraph 33F(1)(b) applies. > transferring staff member means a staff member who, under this Part, becomes employed by the receiving subsidiary. > Wagga pipeline means the Authority’s pipeline originating at a point on the Moomba‑Sydney pipeline near Young in New South Wales, and includes the delivery points, and pipelines leading from the first‑mentioned pipeline to the delivery points, at or near the following places in that State: (a) Cootamundra; (b) Junee; (c) Wagga Wagga; (d) Young. > wholly‑owned subsidiary, in relation to the Authority, means a body corporate: (a) that has been formed by the Authority; and (b) that is a subsidiary of the Authority; and (c) none of whose members is a person other than: (i) the Authority; or (ii) a body corporate that is, under any other applications of this definition, a wholly‑owned subsidiary of the Authority; or (iii) a nominee of the Authority or of a body of the kind referred to in subparagraph (ii); and (d) no share in which is beneficially owned by a person other than: (i) the Authority; or (ii) a body of the kind referred to in subparagraph (c)(ii).