S 4 substituted by No 2 of 2015, s 3 and Sch 4 item 71, applicable to a quarter that commences on or after 1 July 2015. S 4 formerly read:
SECTION 4 EXTENSION TO TERRITORIES
extends to the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island; and
has effect as if those Territories were part of Australia.