Definitions
3 Definitions
In this Act:
ABN means the ABN (Australian Business Number) for an entity within the meaning of A New Tax System (Australian Business Number) Act 1999 (Cth).
agent includes:
(a) a person who, in this jurisdiction, for or on behalf of another person outside this jurisdiction, holds or has the management or control of the business of that other person; and
(b) a person who, by an order of the Commissioner, is declared to be an agent or the sole agent for any other person for this Act and on whom notice of that order has been served.
aggregate interest, see section 78.
Australia means the States of the Commonwealth and the Territories.
Australian jurisdiction means a State or Territory.
business, for Part 5, see section 67.
category 1 to 3 purpose, for Part 4, Division 1, see section 48.
coastal waters, of the Territory, means coastal waters of the Territory as defined in section 3(1) of the Coastal Waters (Northern Territory Powers) Act 1980 (Cth).
company includes all bodies and associations (corporate and unincorporate) and partnerships.
contract, for Part 3, Division 7, see section 31.
corporation means a corporation as defined in section 9 of the Corporations Act 2001.
correct amount of payroll tax, for Part 6, see section 82(1).
corresponding payroll tax law means a law of the Commonwealth, or of a State or another Territory, relating to the imposition on employers of a tax on wages paid or payable by them or the assessment and collection of that tax.
designated group employer means a member designated for a group in accordance with section 80.
direct interest, by an entity in a corporation, see section 76.
director of a company includes a member of the governing body of the company.
educational company, for Part 4, Division 1, see section 48.
educational institution, for Part 4, Division 1, see section 48.
employer means a person who pays or is liable to pay wages, and includes:
the Crown in any of its capacities; and
anyone taken to be an employer by or under this Act; and
a local governing body; and
(d) a public authority constituted under the law of the Commonwealth or of a State or Territory unless, being an authority constituted under the law of the Commonwealth, it is immune from the operation of this Act.
employment agency contract, see section 37.
employment agent, see section 37.
employment termination payment, for Part 3, Division 5, see section 27.
entity, for Part 4, Division 1, see section 48.
exempt wages mean wages that are declared by or under this Act to be exempt wages.
Note
Wages are declared to be exempt wages in various provisions. For example, see sections 50, 51, 53, 55, 56, 58, 59 and 61 to 66 and Schedule 2, Part 4, Division 1.
FBTA Act means the Fringe Benefits Tax Assessment Act 1986 (Cth).
financial year means each year commencing on 1 July.
fringe benefit means a fringe benefit as defined in the FBTA Act but does not include:
(a) a tax-exempt body entertainment fringe benefit within the meaning of that Act; or
(b) anything that is prescribed by regulation not to be a fringe benefit for this definition.
granted, for a share or option, see section 19(2).
group, see section 67.
group employer, see section 82(4).
GST means GST as defined in A New Tax System (Goods and Services Tax) Act 1999 (Cth).
indirect interest, by an entity in a corporation, see section 77.
individual employer, see section 82(4).
industrial association, for Part 4, Division 1, see section 48.
instrument includes:
a cheque, bill of exchange and promissory note; and
a money order, or a postal order, issued by a post office.
interstate wages means wages that are taxable wages within the meaning of a corresponding payroll tax law.
ITAA means the Income Tax Assessment Act 1997 (Cth).
liquidator means the person who, whether or not appointed as liquidator, is required by law to carry out the winding-up of a company.
local governing body means:
(a) a council constituted, or local government subsidiary formed, under the Local Government Act 2019; or
(b) a body declared under section 19 of the Local Government Grants Commission Act 1986 to be a local governing body; or
a body prescribed by regulation.
month means the month of January, February, March, April, May, June, July, August, September, October, November or December.
non-profit entity, see section 48A.
option means an option or right, whether actual, prospective or contingent, of a person to acquire a share or to have a share transferred or allotted to the person.
paid, in relation to wages, includes provided, conferred and assigned and pay and payable have corresponding meanings.
payroll tax means tax imposed by section 6.
perform, in relation to services, includes render.
political party, for Part 4, Division 1, see section 48.
professional association, for Part 4, Division 1, see section 48.
registered business address means an address for service of notices under A New Tax System (Australian Business Number) Act 1999 (Cth) on an entity that has an ABN, as shown in the Australian Business Register kept under that Act.
relevant contract, for Part 3, Division 7, see section 32.
relevant day, for Part 3, Division 4, see section 18(3).
re-supply, for Part 3, Division 7, see section 31.
return period, in relation to an employer, means a month, or a financial year, relating to which the employer is required to lodge a return under section 87(1).
service provider, see section 37(1).
services, for Part 3, Division 7, see section 31.
share means a share in a company and includes a stapled security.
superannuation contribution, see section 17(2).
supply, for Part 3, Division 7, see section 31.
taxable in this jurisdiction, see section 11.
taxable wages, see section 10.
termination payment, for Part 3, Division 5, see section 27.
Territories means the Territory and the Australian Capital Territory (including the Jervis Bay Territory).
this jurisdiction means the Territory and coastal waters of the Territory.
trade, industry or commerce entity, for Part 4, Division 1, see section 48B.
unused annual leave payment, for Part 3, Division 5, see section 27.
unused long service leave payment, for Part 3, Division 5, see section 27.
vesting date, see section 19(3) and (4).
voting share, see section 9 of the Corporations Act 2001.
wages means wages as defined in Part 3.
Note
Wages are defined in various provisions in Part 3. For example, see sections 13, 14, 17, 18, 24, 28, 29, 30 and 66A.
This Act’s bill:Explanatory statementSecond reading speech
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