Document ID: chunk:federal_register_of_legislation:C2025C00126:clause:3_9:p10
Version: federal_register_of_legislation:C2025C00126
Segment Type: clause
Provision Reference: sch 3 cl 9 (pt 10/14)
Character Range: 926022–928804

48‑10, 63‑50 or 149‑25; or
 (b) in relation to a *GST religious group—has the meaning given by section 49‑10.
satisfies the participation requirements for a *GST joint venture has the meaning given by section 51‑10.
scheme has the meaning given by subsection 165‑10(2).
school means an institution that supplies *pre‑school courses, *primary courses, *secondary courses or *special education courses but not any other *education course.
secondary course means:
 (a) a course of study or instruction that is a secondary course determined by the *Student Assistance Minister under subsection 5D(1) of the Student Assistance Act 1973 for the purposes of that Act; or
 (b) any other course of study or instruction that the Student Assistance Minister has determined is a secondary course for the purposes of this Act.
second‑hand goods does not include:
 (a) goods (except *incidental valuable metal goods) to the extent that they consist of *valuable metal; or
 (c) animals or plants.
serviced apartment: an apartment (however described) is a serviced apartment in relation to a *retirement village if:
 (a) the apartment is designed to be occupied by aged residents who require either or both of the following:
 (i) the services set out in item 2.1 (daily living activities assistance) of Part 2 of Schedule 1 to the *Quality of Care Principles;
 (ii) the services set out in item 3.8 (nursing services) of Part 3 of that Schedule; and
 (b) at least one responsible person is continuously:
 (i) on call to render emergency assistance to the residents of the apartment; and
 (ii) in reasonable proximity to the apartment; and
 (c) the apartment is part of a single complex of apartments to which paragraphs (a) and (b) apply, and is accessible from a common corridor linking the apartment to the other apartments in the complex; and
 (d) there is in the retirement village a communal dining facility that is available for use by the residents of apartments in the retirement village to which paragraphs (a), (b) and (c) apply.
However, a detached house, row house, terrace house, town house or villa unit is not a serviced apartment.
settlement amount has the meaning given by subsection 78‑15(4).
share in a *company means a share in the capital of the company, and includes stock.
ship means any vessel used in navigation, other than air navigation.
ship's stores has the meaning given by section 130C of the Customs Act 1901.
simplified accounting method means an arrangement in respect of which a determination under section 123‑5 is in force.
small business entity has the meaning given by subsection 995‑1(1) of the *ITAA 1997.
small enterprise entity has the meaning given by subsection 123‑7(1).
small enterprise turnover threshold has the meaning given by subsection 123‑7(2).