Document ID: chunk:federal_register_of_legislation:C2024C00582:section:6:p1
Version: federal_register_of_legislation:C2024C00582
Segment Type: section
Provision Reference: s 6 (pt 1/8)
Character Range: 33139–35998

6  The Dictionary
  In this Act:
ABN (short for Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999.
acceptance notice: see section 103.
ADI (short for authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.
adjusted taxable income: see section 38.
ART means the Administrative Review Tribunal.
ART Act means the Administrative Review Tribunal Act 2024.
ART Principal Registrar means the Chief Executive Officer and Principal Registrar of the ART.
ART review:
 (a) in relation to an ART reviewable claimant decision—see section 216; and
 (b) in relation to an ART reviewable employer decision—see section 224.
ART reviewable claimant decision: see subsection 215(3).
ART reviewable employer decision: see subsection 223(2).
Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.
Note: In Division 7A of Part 4‑3 (about departure prohibition orders), Australia has an extended meaning.
Australian‑based employee means an employee:
 (a) whose primary place of work is in Australia; or
 (b) who is employed by an Australian government employer.
Australian government employer means:
 (a) the Commonwealth; or
 (b) a State; or
 (c) a Territory; or
 (d) a body corporate established for a public purpose by or under a law of the Commonwealth, a State or a Territory; or
 (e) a body corporate:
 (i) incorporated under a law of the Commonwealth, a State or a Territory; and
 (ii) in which the Commonwealth, a State or a Territory, has a controlling interest.
Australian residency test: see sections 45 and 46.
Australian resident has the same meaning as in the Social Security Act.
Australian travel document has the same meaning as in the Australian Passports Act 2005.
authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in relation to the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.
authorised review officer means an officer authorised under section 271 to be an authorised review officer for the purposes of this Act.
bank account includes an account held with an ADI.
bank account information: see subsection 104(2).
base contribution: see subsection 115C(2).
base interest rate for a day has the same meaning as in section 8AAD of the Taxation Administration Act 1953.
birth verification form: see subsection 18(4).
born prematurely: a child is born prematurely if, at the time of the child's delivery, the child's period of gestation is less than 37 weeks.
business includes any profession, trade, employment, vocation or calling, but does not include occupation