Document ID: chunk:federal_register_of_legislation:C2025C00126:clause:3_9:p5
Version: federal_register_of_legislation:C2025C00126
Segment Type: clause
Provision Reference: sch 3 cl 9 (pt 5/14)
Character Range: 913719–916340

institution and that:
 (a) is established as a non‑government higher education institution under the law of a State or Territory; or
 (b) is registered by a State or Territory higher education recognition authority.
non‑profit association means an entity all the members of which are non‑profit bodies.
Non‑profit sub‑entity has the meaning given by subsection 63‑15(3).
non‑resident means an entity that is not an *Australian resident.
non‑taxable importation has the meaning given by section 13‑10 and Division 42.
notified instalment amount has the meaning given by subsection 162‑135(1).
officer has the meaning given by the Corporations Act 2001.
offshore supply of low value goods has the meaning given by section 84‑77.
operator of a *compulsory third party scheme means an entity that is required to make payments or supplies in settlement of claims under the scheme.
outwards duty free shop has the same meaning as in section 96A of the Customs Act 1901.
overdue: a debt is overdue if there has been a failure to discharge the debt, and that failure is a breach of the debtor's obligations in relation to the debt.
participant, in relation to a *GST joint venture, has the meaning given by section 51‑7.
partly creditable:
 (a) in relation to an acquisition, has the meaning given by sections 11‑30 and 70‑20; or
 (b) in relation to an importation, has the meaning given by section 15‑25.
partnership has the meaning given by section 995‑1 of the *ITAA 1997.
passed on has a meaning affected by section 142‑25.
period of review, for an *assessment, has the meaning given by section 155‑35 in Schedule 1 to the Taxation Administration Act 1953.
person includes a *company.
place of consignment of goods means:
 (a) if the goods are posted to a place in the indirect tax zone—the place in the indirect tax zone to which the goods are addressed; or
 (aa) if the supplier of the goods is to deliver the goods to a place in the indirect tax zone—the place in the indirect tax zone to which the goods are to be delivered under the contract for the supply of the goods; or
 (ab) if:
 (i) neither paragraph (a) nor (aa) applies; and
 (ii) the goods are to be transported into the indirect tax zone by an entity supplying a transport service to an entity that is to import the goods into the indirect tax zone;
  the place in the indirect tax zone to which the goods are to be delivered under the contract for the supply of the transport service; or
 (b) in any other case—the port or airport of final destination as indicated on the *transportation document.
place of export of goods means:
 (a) if the goods were posted