17A

Definitions—pt 2A

In force

In this part:

Australian citizen—see the Australian Citizenship Act 2007 (Cwlth), section 4.

foreign individual means an individual who, on the 1st day of a quarter, is not—

(a)

an Australian citizen; or

(b)

a permanent resident; or

(c)

ordinarily resident in Australia or an external territory.

foreign person—

(a)

means—

(i)

a foreign individual; or

(ii)

a foreign corporation; or

(iii)

a trustee of a foreign trust; but

(b)

does not include a personal representative of a deceased person.

permanent resident means—

(a)

a person who holds a permanent visa under the Migration Act 1958 (Cwlth), section 30 (1); or

(b)

a New Zealand citizen who holds a special category visa under the Migration Act 1958 (Cwlth), section 32.

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