Document ID: chunk:federal_register_of_legislation:F2021C00343:reg:4
Version: federal_register_of_legislation:F2021C00343
Segment Type: reg
Provision Reference: reg 4
Character Range: 2550–3283

4  Definitions
  In this instrument:
Act means the Guarantee of Lending to Small and Medium Enterprises (Coronavirus Economic Response Package) Act 2020.
annual turnover has the meaning given by subsection 5(2).
business has the same meaning as in the Income Tax Assessment Act 1997.
entity has the same meaning as in the Income Tax Assessment Act 1997.
non‑profit body has the same meaning as in section 23‑15 of the A New Tax System (Goods and Services Tax) Act 1999.
Note: The term non‑profit body is not defined in the A New Tax System (Goods and Services Tax) Act 1999. 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.