A New Tax System (Australian Business Number) Act 1999

PART 4 - RULES FOR INTERPRETING THIS ACT  

Division 15 - The Dictionary  

SECTION 41   DICTIONARY  

41(1)  
In this Act, except so far as the contrary intention appears:

ABN
: see Australian Business Number .

ABN (Australian Business Number)
(Repealed by No 69 of 2020)

approved form
(Repealed by No 69 of 2020)

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 Number
or ABN
, for an *entity, means the ABN allocated to the entity under section 11 .

Australian Business Register
(Repealed by No 69 of 2020)

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(Repealed by No 177 of 1999)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(Repealed by No 2 of 2015)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(Repealed by No 55 of 2001)

data standards
means standards made by the Registrar under section 13 of the Commonwealth Registers Act 2020 to the extent that they relate to the Registrar ' s functions or powers in connection with this Act.

Note:

The data standards deal with how the Registrar ' s functions and powers are performed and exercised. For example, they may provide for:

  • (a) the collection of information; and
  • (b) the manner and form in which information is given to the Registrar; and
  • (c) the manner and form of communication between the Registrar and persons who give information to the Registrar or seek to access information held by the Registrar.
  • 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    (Repealed by No 42 of 2009)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
    (Repealed by No 69 of 2020)

    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
    (Repealed by No 69 of 2020)

    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
    (Repealed by No 69 of 2020)

    protected information
    (Repealed by No 69 of 2020)

    Registrar
    has the meaning given by subsection (2) .

    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.

    41(2)  
    A reference in this Act to the Registrar is a reference to:

    (a)  if only one Commonwealth body is appointed as Registrar under section 6 of the Commonwealth Registers Act 2020 - that body; or

    (b)  if more than one Commonwealth body is appointed under that section, but only one Commonwealth body is appointed under that section with functions and powers in connection with this Act - the Commonwealth body appointed under that section with those functions and powers; or

    (c)  if more than one Commonwealth body is appointed under that section, and more than one Commonwealth body is appointed under that section with functions and powers in connection with this Act:


    (i) if the reference relates to one or more particular functions or powers - any Commonwealth body so appointed with any of those particular functions or powers; or

    (ii) otherwise - any of the Commonwealth bodies appointed under that section with functions and powers in connection with this Act.



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