Document ID: chunk:federal_register_of_legislation:C2025C00126:clause:3_7:p2
Version: federal_register_of_legislation:C2025C00126
Segment Type: clause
Provision Reference: sch 3 cl 7 (pt 2/8)
Character Range: 884855–887734

language course for overseas students; or
 (i) a *first aid or life saving course; or
 (j) a *professional or trade course; or
 (k) a *tertiary residential college course.
education institution has the meaning given by subsection 3(1) of the Student Assistance Act 1973.
electronic communication has the same meaning as in the Electronic Transactions Act 1999.
electronic distribution platform has the meaning given by section 84‑70.
electronic lodgment turnover threshold has the meaning given by subsection 31‑25(4).
electronic payment means a payment by way of electronic transmission, in an electronic format approved by the Commissioner.
eligible Australian carbon credit unit means:
 (a) a Kyoto Australian carbon credit unit (within the meaning of the Carbon Credits (Carbon Farming Initiative) Act 2011); or
 (b) a non‑Kyoto Australian carbon credit unit (within the meaning of that Act) issued in relation to an eligible offsets project (within the meaning of that Act) for a reporting period (within the meaning of that Act), where:
 (i) if it were assumed that the reporting period had ended before the Kyoto abatement deadline (within the meaning of that Act), a Kyoto Australian carbon credit unit would have been issued in relation to the project for the reporting period instead of the non‑Kyoto Australian carbon credit unit; and
 (ii) the non‑Kyoto Australian carbon credit unit is not of a kind specified in the regulations; or
 (c) an Australian carbon credit unit (within the meaning of that Act) of a kind specified in the regulations.
Subparagraph (b)(ii) and paragraph (c) do not, by implication, limit the application of subsection 13(3) of the Legislation Act 2003 to other instruments under this Act.
eligible emissions unit means:
 (a) an *eligible international emissions unit; or
 (b) an *eligible Australian carbon credit unit.
eligible international emissions unit has the same meaning as in the Australian National Registry of Emissions Units Act 2011.
employee share scheme has the meaning given by the *ITAA 1997.
endorsed charity means an entity that is endorsed as a charity under subsection 176‑1(1).
English language course for overseas students means a course of study or education supplied to overseas students that:
 (a) includes study or education in the English language; and
 (b) is supplied by an entity that is accredited to provide such courses by a State or Territory authority responsible for their accreditation.
enterprise has the meaning given by section 9‑20.
entertainment has the meaning given by section 32‑10 of the *ITAA 1997.
entity has the meaning given by section 184‑1.
essential prerequisite: a qualification is an essential prerequisite in relation to the entry to, or the commencement of the practice of, a particular profession or trade if the qualification is imposed:
 (a) by or under an *industrial instrument;