sch.38-sec.3Definitions for schedule

### sch.38-sec.3 Definitions for schedule In this schedule— annual turnover see the Income Tax Assessment Act 1997 (Cwlth) , section 328 -120 ANZSIC means the document called ‘Australian and New Zealand Standard Industrial Classification (ANZSIC)’ published by the Australian Bureau of Statistics. ANZSIC is available on the Australian Bureau of Statistics’ website. applicant means an entity applying for financial assistance under the scheme. associated entity , of an owner of a business, for part 3 , see section 11 . business collection , for part 3 , see section 15 . category A business , for part 2 , see section 6 . category A entity , for part 2 , see section 5 . category A non-profit organisation , for part 2 , see section 7 . category B business , for part 3 , see section 12 . category B entity , for part 3 , see section 11 . category B non-profit organisation , for part 3 , see section 14 . category C business , for part 3 , see section 13 . COVID-19 travel restrictions means— the restrictions placed on persons entering Australia from overseas following the declaration of a human biosecurity emergency under the Biosecurity Act 2015 (Cwlth) , section 475 in relation to human coronavirus with pandemic potential; or the following restrictions or prohibitions imposed under the Public Health Act 2005 , section 362B , 362H or 362I — restrictions imposed on, or the prohibition of, persons entering Queensland from another State or another country; restrictions imposed on, or the prohibition of, persons entering or leaving particular premises, or particular areas, in Queensland. employee see section 4 . excluded business means a business— that is a government entity; or that is a local or regional tourism organisation; or that is an industry representative organisation; or whose only source of income is 1 or more of the following— earnings from rental properties; interest earned on investments; dividends. excluded non-profit organisation means a non-profit organisation— that is a government entity; or that is a local or regional tourism organisation; or that is an industry representative organisation; or whose only source of income is 1 or more of the following— earnings from rental properties; interest earned on investments; dividends. government entity means— a government entity within the meaning of the Public Service Act 2008 , section 24 ; or a local government; or a government owned corporation; or an Australian government agency or sovereign entity within the meaning of the Income Tax Assessment Act 1997 (Cwlth) ; or an entity that is wholly owned by an entity mentioned in any of paragraphs (a) to (d). insolvent under administration ... sch 38 s 3 def insolvent under administration om 2023 No. 23 s 247 sch 1 s 36 non-profit organisation means a charity or other non-profit entity that is incorporated under a law of the Commonwealth or a State. owner , of a business— for part 2 , see section 5 ; or for part 3 , see section 11 . part 2 first payment see section 10 (a) . part 2 second payment see section 10 (b) . part 3 first payment see section 18 (1) (a) . part 3 second payment see section 18 (1) (b) . related body corporate , for part 3 , see section 11 . relevant financial year means any of the following financial years— 2018–2019; 2019–2020; 2020–2021. scheme means the scheme set out in this schedule. wages see the Industrial Relations Act 2016 , schedule 5 . sch 38 s 3 ins 2021 SL No. 153 s 5 - (a) the restrictions placed on persons entering Australia from overseas following the declaration of a human biosecurity emergency under the Biosecurity Act 2015 (Cwlth) , section 475 in relation to human coronavirus with pandemic potential; or - (b) the following restrictions or prohibitions imposed under the Public Health Act 2005 , section 362B , 362H or 362I — (i) restrictions imposed on, or the prohibition of, persons entering Queensland from another State or another country; (ii) restrictions imposed on, or the prohibition of, persons entering or leaving particular premises, or particular areas, in Queensland. - (i) restrictions imposed on, or the prohibition of, persons entering Queensland from another State or another country; - (ii) restrictions imposed on, or the prohibition of, persons entering or leaving particular premises, or particular areas, in Queensland. - (i) restrictions imposed on, or the prohibition of, persons entering Queensland from another State or another country; - (ii) restrictions imposed on, or the prohibition of, persons entering or leaving particular premises, or particular areas, in Queensland. - (a) that is a government entity; or - (b) that is a local or regional tourism organisation; or - (c) that is an industry representative organisation; or - (d) whose only source of income is 1 or more of the following— (i) earnings from rental properties; (ii) interest earned on investments; (iii) dividends. - (i) earnings from rental properties; - (ii) interest earned on investments; - (iii) dividends. - (i) earnings from rental properties; - (ii) interest earned on investments; - (iii) dividends. - (a) that is a government entity; or - (b) that is a local or regional tourism organisation; or - (c) that is an industry representative organisation; or - (d) whose only source of income is 1 or more of the following— (i) earnings from rental properties; (ii) interest earned on investments; (iii) dividends. - (i) earnings from rental properties; - (ii) interest earned on investments; - (iii) dividends. - (i) earnings from rental properties; - (ii) interest earned on investments; - (iii) dividends. - (a) a government entity within the meaning of the Public Service Act 2008 , section 24 ; or - (b) a local government; or - (c) a government owned corporation; or - (d) an Australian government agency or sovereign entity within the meaning of the Income Tax Assessment Act 1997 (Cwlth) ; or - (e) an entity that is wholly owned by an entity mentioned in any of paragraphs (a) to (d). - (a) for part 2 , see section 5 ; or - (b) for part 3 , see section 11 . - (a) 2018–2019; - (b) 2019–2020; - (c) 2020–2021.