Document ID: chunk:federal_register_of_legislation:C2025C00126:clause:3_9:p2
Version: federal_register_of_legislation:C2025C00126
Segment Type: clause
Provision Reference: sch 3 cl 9 (pt 2/14)
Character Range: 906575–909154

of a thing has the meaning given by section 129‑40.
international transport means:
 (a) in relation to the export of goods—the transport of the goods from their *place of export in the indirect tax zone to a destination outside the indirect tax zone; or
 (b) in relation to the import of goods—the transport of the goods from a place outside the indirect tax zone to their *place of consignment in the indirect tax zone.
invoice means a document notifying an obligation to make a payment.
inwards duty free shop has the same meaning as in section 96B of the Customs Act 1901.
ITAA 1936 means the Income Tax Assessment Act 1936.
ITAA 1997 means the Income Tax Assessment Act 1997.
joint venture operator, of a *GST joint venture, is the entity last nominated in relation to the joint venture as mentioned in paragraph 51‑5(1)(ea) or 51‑70(1)(c), but does not include an entity that does not satisfy the requirements of paragraphs 51‑10(c) and (f).
legal practitioner means a person who is enrolled as a barrister, a solicitor or a barrister and solicitor of:
 (a) a federal court; or
 (b) a court of a State or Territory.
life insurance policy means a policy of insurance on the life of an individual.
limited registration entity has the meaning given by section 146‑5.
liquidator has the meaning given by subsection 6(1) of the *ITAA 1936.
local entry has the meaning given by section 5‑30 of the *Wine Tax Act.
lodged electronically has the meaning given by subsection 31‑25(3).
long‑term accommodation has the meaning given by subsection 87‑20(1).
long‑term lease means a supply by way of lease, hire or licence (including a renewal or extension of a lease, hire or licence) for at least 50 years if:
 (a) at the time of the lease, hire or licence, or the renewal or extension of the lease, hire or licence, it was reasonable to expect that it would continue for at least 50 years; and
 (b) unless the supplier is an *Australian government agency—the terms of the lease, hire or licence, or the renewal or extension of the lease, hire or licence, as they apply to the *recipient are substantially the same as those under which the supplier held the premises.
luxury car has the same meaning as in section 25‑1 of the A New Tax System (Luxury Car Tax) Act 1999.
luxury car tax has the meaning given by section 27‑1 of the A New Tax System (Luxury Car Tax) Act 1999.
luxury car tax law has the meaning given in section 27‑1 of the A New Tax System (Luxury Car Tax) Act 1999.
managing operator has the meaning given by subparagraph 80‑5(1)(c)(i), 80‑40(1)(c)(i) or 80‑80(1)(c)(i).