Commonwealth Numbered Acts

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A NEW TAX SYSTEM (AUSTRALIAN BUSINESS NUMBER) ACT 1999 - SECT 41

Dictionary
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.

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

"Australia" does not include any external Territory. However, it includes an installation (within the meaning of the Customs Act 1901 ) that is deemed by section 5C of the Customs Act 1901 to be part of Australia.

"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", in relation to an * enterprise, has the meaning given by section 39.

"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.

"Corporations Law company" means a body registered as a company under the Corporations Law.

"electronic signature", in relation to a * person, means a unique identification in an electronic form that is approved by the Commissioner of Taxation for the purposes of the * ITAA 1936.

"enterprise" has the meaning given by section 38.

"entity" has the meaning given by section 37.

"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; or

(c)
a branch of the Australian Public Service in relation to which a * person has, under an Act, the powers of, or exercisable by, the Secretary of a Department of the Australian Public Service; or

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

"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" has the meaning given by section 40.

"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.

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" means an employee as defined by section 221A of the * ITAA 1936.

"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 this Act.

"Registrar" means the Registrar of the * Australian Business Register.

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

"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.

"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.

(215/98) [ Minister's second reading speech made in— House of Representatives on 2 December 1998 Senate on 10 December 1998 ]


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