Document ID: chunk:federal_register_of_legislation:F2023L01017:clause:1_4:p1
Version: federal_register_of_legislation:F2023L01017
Segment Type: clause
Provision Reference: sch 1 cl 4 (pt 1/2)
Character Range: 2964–6011

4  Definitions
Note: An expression used in Schedule 1 to the Taxation Administration Act 1953 has the same meaning as in the Income Tax Assessment Act 1997 (see subsection 3AA(2) of the Taxation Administration Act 1953). The following expressions used in this instrument are defined in subsection 995-1(1) of the Income Tax Assessment Act 1997:
               (a)      Defence Minister;
               (b)      indirect tax;
               (c)      input tax credit;
               (d)      tax invoice;
               (e)      visiting force;
               (f)       Commissioner.
  In this instrument:
Act means the Taxation Administration Act 1953.
acquisition has the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999.
Australia Singapore Military Training Initiative means the initiative between Australia and Singapore for unilateral military training activities by Singapore visiting forces in central and northern Queensland, and the acquisition of land and development of facilities and infrastructure to facilitate such training, as governed by the Agreement between the Government of Australia and the Government of the Republic of Singapore concerning Military Training and Training Area Development in Australia, signed on 23 March 2020 and which entered into force on 10 December 2020.
commissary includes any of the following:
 (a) a military sales facility;
 (b) an exchange facility;
 (c) an officers' club;
 (d) an enlisted person's club;
 (e) any other similar military facility.
Defence Department means the Department administered by the Defence Minister.
development activities means the activities governed by Part III of the Agreement between the Government of Australia and the Government of the Republic of Singapore concerning Military Training and Training Area Development in Australia, signed on 23 March 2020 and which entered into force on 10 December 2020.
Japan RAA refers to the Agreement between Japan and Australia concerning the Facilitation of Reciprocal Access and Cooperation between the Self-Defense Forces of Japan and the Australian Defence Force, as signed on 6 January 2022 by Mr. KISHIDA Fumio, Prime Minister of Japan, and the Hon. Scott Morrison, MP, then Prime Minister of the Commonwealth of Australia. This definition includes any subsequent versions or amendments of that Agreement as agreed between Australia and Japan.
JSF Program means the multi-national project for the development, demonstration, production, and sustainment of the Joint Strike Fighter that is implemented under the Memorandum of Understanding among the Department of Defence of Australia and the Minister of National Defence of Canada and the Ministry of Defence of Denmark and the Ministry of Defence of the Italian Republic and the Minister of Defence of the Kingdom of the Netherlands and the Ministry of Defence of the Kingdom of Norway and the Secretary of State for Defence of the United Kingdom of Great Britain and Northern Ireland and the Secretary of Defence on behalf of the Department