Document ID: chunk:federal_register_of_legislation:C2024C00523:section:41:p2
Version: federal_register_of_legislation:C2024C00523
Segment Type: section
Provision Reference: s 41 (pt 2/9)
Character Range: 44182–46856

1999.
individual means a natural person.
ITAA 1936 means the Income Tax Assessment Act 1936.
ITAA 1997 means the Income Tax Assessment Act 1997.
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 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; or
 (c) appointment or employment by a State or Territory, or the performance of services for a State or Territory; or
 (d) appointment or employment by a local governing body, or the performance of services for a local governing body.
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.
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, or in relation to, this Act.
Registrar means the Registrar of the *Australian Business Register.
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