Document ID: chunk:federal_register_of_legislation:F2022C00026:reg:4:p2
Version: federal_register_of_legislation:F2022C00026
Segment Type: reg
Provision Reference: reg 4 (pt 2/3)
Character Range: 8892–11561

by subsection 27(2).
jobmaker scheme means the scheme relating to the jobmaker hiring credit payment set out in Part 3.
listed Australian shares means shares in a listed public company, if the shares are listed for quotation in the official list of a stock exchange that is listed under the heading "Australia" in regulations made under the Income Tax Assessment Act 1997 for the purposes of the definition of approved stock exchange in that Act.
long term casual employee has the meaning given by subsection 9(5).
lower rate days has the meaning given by subsection 34(4).
maximum payable days has the meaning given by subsection 34(6).
non‑profit body has the same meaning as in section 23‑15 of the GST Act.
Note: The term non‑profit body is not defined in the GST Act. However, this definition ensures that the meaning of the term in this instrument does not diverge from the meaning of the term in section 23‑15 of that Act.
objection decision has the same meaning as in section 14ZY of the Taxation Administration Act 1953.
parental leave pay has the same meaning as in the Paid Parental Leave Act 2010.
pay cycle for an employee for an entity means a regular period for which the entity would usually pay the employee in relation to the performance of work by the employee.
payroll amount has the meaning given by paragraph 32(1)(b).
payroll increase has the meaning given by paragraph 32(1)(a).
PPL period has the same meaning as in the Paid Parental Leave Act 2010.
projected GST turnover has the meaning given by the GST Act (as affected by subsection 8(8) of this instrument).
reference period has the meaning given by section 4A.
registered religious institution means an institution that is:
 (a) a registered charity; and
 (b) registered under the Australian Charities and Not‑for‑profits Commission Act 2012 as the subtype of entity mentioned in column 2 of item 4 of the table in subsection 25‑5(5) of that Act.
relevant comparison period has the meaning given by subsection 8(7).
relevant employee has the meaning given by section 10A.
religious practitioner means:
 (a) a minister of religion; or
 (b) a full‑time member of a religious order.
school has the meaning given by the GST Act.
specified percentage, for an entity, has the meaning given by subsection 8(2).
Table A provider has the same meaning as in the Higher Education Support Act 2003.
Table B provider has the same meaning as in the Higher Education Support Act 2003.
taxation objection has the same meaning as in section 14ZL of the Taxation Administration Act 1953.
turnover test period has the meaning given by subsection 8(7).
widely held unit trust has the meaning given by section