Document ID: chunk:federal_register_of_legislation:C2004A04616:front:0:p4
Version: federal_register_of_legislation:C2004A04616
Segment Type: other
Provision Reference: 
Character Range: 8698–11437

in which the income tax definition applies and also extends that definition in other ways.

'Australian Parliament' means:

  (a) the Parliament of the Commonwealth of Australia; or

  (b) the Parliament of a State; or

  (c) the Legislative Assembly for the Australian Capital Territory; or

  (d) the Legislative Assembly of the Northern Territory of Australia;

Note: See paragraph (d) of the definition of 'current employee'.

'car' means a motor vehicle that is a road vehicle designed to carry a load of less than 1 tonne or fewer than 9 passengers but does not include a motor cycle or similar vehicle;

'car benefit' has the meaning given by section 1157C;

'car fringe benefit' means a fringe benefit that is a car benefit;

'census population', in relation to an urban centre, means the census count on an actual location basis of the population of that urban centre specified in the results of the Census of Population and Housing taken by the Australian Statistician on 30 June 1981, being the results published by the Australian Statistician in the document entitled "Persons and Dwellings in Local Government Areas and Urban Centres";

'current employee' means:

     (a) a person who is an employee within the ordinary meaning of that word; and

     (b) a person who holds or performs the duties of an appointment, office or position under the Constitution or under a law of the Commonwealth, a State or a Territory; and

     (c) a person who is otherwise in the service of the Commonwealth, a State or a Territory (including service as a member of the Defence Force or as a member of a police force); and

  (d) a member of an Australian Parliament;

'current employer' means a person who pays or is liable to pay any salary or wages to an employee, and includes:

    (a) in the case of an unincorporated body of persons other than a partnership—the manager or other principal officer of that body; and

  (b) in the case of a partnership)—each partner; and

  (c) a government body;

'disadvantaged person' means a person who is intellectually, psychiatrically or physically handicapped;

'dwelling' has the meaning given by subsection (7);

'eligible urban area' means:

  (a) an area that:

      (i) is situated in an area described in Schedule 2 to the Income Tax Assessment Act; and

      (ii) is an urban centre with a census population of 28,000 or more; or

    (b) any other area that is an urban centre with a census population of 14,000 or more;

Note: See paragraph (c) of the definition of 'special housing location' in subsection (5).

'employee' means:

  (a) a current employee; or

  (b) a future employee; or

  (c) a former employee;

'employer' means:

  (a) a current employer; or

  (b) a future