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A NEW TAX SYSTEM (AUSTRALIAN BUSINESS NUMBER) ACT 1999

PART 4 - RULES FOR INTERPRETING THIS ACT  

Division 15 - The Dictionary   

SECTION 41  

41  DICTIONARY  

 View history reference
In this Act, except so far as the contrary intention appears:

ABN (Australian Business Number) for an *entity means the entity's ABN as shown in the *Australian Business Register.

approved form has the same meaning as in the *ITAA 1997.

associate has the meaning given by section 318 of the *ITAA 1936.

Australia , when used in a geographical sense, has the same meaning as in the *ITAA 1997.

Australian Business Register means the register established under section 24.

business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.

carried on in Australia (Repealed by No 177 of 1999)

carrying on an *enterprise includes doing anything in the course of the commencement or termination of the enterprise.

company means:


(a) a body corporate; or


(b) any other unincorporated association or body of *persons;

but does not include a *partnership or a *non-entity joint venture.

connected with Australia (Repealed by No 2 of 2015)

connected with the indirect tax zone , in relation to a *supply, has the meaning given by section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999.

Corporations Act company means a body registered as a company under the Corporations Act 2001.

Corporations Law company (Repealed by No 55 of 2001)

electronic signature (Repealed by No 42 of 2009)

enterprise has the meaning given by section 9-20 of the A New Tax System (Goods and Services Tax) Act 1999.

entity has the meaning given by section 184-1 of the A New Tax System (Goods and Services Tax) Act 1999.

entrusted person has the meaning given by subsection 30(1).

government entity means:


(a) a Department of State of the Commonwealth; or


(b) a Department of the Parliament established under the Parliamentary Service Act 1999; or


(c) an Executive Agency, or Statutory Agency, within the meaning of the Public Service Act 1999; or


(d) a Department of State of a State or Territory; or


(e) an organisation that:


(i) is not an entity; and

(ii) is either established by the Commonwealth, a State or a Territory (whether under a law or not) to carry on an *enterprise or established for a public purpose by an *Australian law; and

(iii) can be separately identified by reference to the nature of the activities carried on through the organisation or the location of the organisation;
whether or not the organisation is part of a Department or branch described in paragraph (a), (b), (c) or (d) or of another organisation of the kind described in this paragraph.

indirect tax zone has the meaning given by section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999.

individual means a natural person.

ITAA 1936 means the Income Tax Assessment Act 1936.

ITAA 1997 means the Income Tax Assessment Act 1997.

lodged electronically (Repealed by No 42 of 2009)

non-cash benefit has the meaning given by subsection 995-1(1) of the *ITAA 1997.

non-entity joint venture means an arrangement that the Registrar is satisfied is a contractual arrangement:


(a) under which 2 or more parties undertake an economic activity that is subject to the joint control of the parties; and


(b) that is entered into to obtain individual benefits for the parties, in the form of a share of the output of the arrangement rather than joint or collective profits for all the parties.

Non-profit sub-entity : a branch of an entity is a non-profit sub-entity if:


(a) the entity has chosen to apply Division 63 of the A New Tax System (Goods and Services Tax) Act 1999, and that choice still has effect; and


(b) the branch maintains an independent system of accounting; and


(c) the branch can be separately identified by reference to:


(i) the nature of the activities carried on through the branch; or

(ii) the location of the branch; and


(d) the branch is referred to in the entity's records to the effect that it is to be treated as a separate entity for the purposes of the GST law.

official employment means:


(a) appointment or employment by the Commonwealth, or the performance of services for the Commonwealth; or


(b) the exercise of powers or performance of functions under a delegation by the *Registrar; or


(c) appointment or employment by a State or Territory, or the performance of services for a State or Territory; or


(d) appointment or employment by a local governing body, or the performance of services for a local governing body.

Note:

The Registrar may delegate powers and functions under section 8 of the Taxation Administration Act 1953.

partnership has the meaning given by section 995-1 of the *ITAA 1997.

PAYE earner (Repealed by No 178 of 1999)

person includes a *company.

protected document means any document made or given under, or for the purposes of, this Act.

protected information means information that meets all the following conditions:


(a) it relates to the affairs of a *person other than the *entrusted person;


(b) it was obtained by the entrusted person, or by any other person, in the course of *official employment;


(c) it was disclosed or obtained under, or in relation to, this Act.

Registrar means the Registrar of the *Australian Business Register.

religious practitioner means:


(a) a minister of religion; or


(b) a student at an institution who is undertaking a course of instruction in the duties of a minister of religion; or


(c) a full-time member of a religious order; or


(d) a student at a college conducted solely for training persons to become members of religious orders.

reviewable ABN decision has the meaning given by section 21.

RSE licence means an RSE licence within the meaning of the Superannuation Industry (Supervision) Act 1993.

RSE licensee means an RSE licensee within the meaning of the Superannuation Industry (Supervision) Act 1993.

superannuation fund has the meaning given by section 995-1 of the ITAA 1997.

supply has the meaning given by section 9-10 of the A New Tax System (Goods and Services Tax) Act 1999.

taxation law has the meaning given by section 2 of the Taxation Administration Act 1953.

TFN means tax file number as defined in section 202A of the *ITAA 1936.

withholding payment has the meaning given by subsection 995-1(1) of the *ITAA 1997.

withholding payment covered by a particular provision in Schedule 1 to the Taxation Administration Act 1953 has the meaning given by subsection 995-1(1) of the *ITAA 1997.

you : if a provision of this Act uses the expression you, it applies to entities generally, unless its application is expressly limited.

Note:

The expression you is not used in provisions that apply only to entities that are not individuals.

Archived:

Definition of "enterprise", "entity" and "lodged electronically" substituted by No 101 of 2006, s 3 and Sch 2 items 6 to 8, effective 14 September 2006. For application and savings provisions and for former wording see the CCH Australian Income Tax Legislation archive.


 



This information is provided by CCH Australia Limited. View the disclaimer and notice of copyright.
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