Document ID: chunk:federal_register_of_legislation:F2024L00622:clause:1_4:p1
Version: federal_register_of_legislation:F2024L00622
Segment Type: clause
Provision Reference: sch 1 cl 4 (pt 1/2)
Character Range: 1772–4449

4  Definitions
  In this instrument:
Act means the Taxation Administration Act 1953.
assets available for booking includes any assets that have already been booked for a day, or are temporarily unavailable for booking.
Note: An asset may be temporarily unavailable, for example, because it is undergoing maintenance.
charter service means a passenger travel service, where a customer:
 (a) hires an entire aircraft, motor vehicle or vessel; and
 (b) can specify or negotiate some or all of the terms and conditions attached to, or the nature of, the service to be provided.
electronic distribution platform has the same meaning as in section 84-70 of the GST Act, but disregarding paragraph 84-70(1)(c).
GST Act means the A New Tax System (Goods and Services Tax Act) 1999.
indirect tax zone has the same meaning as in the GST Act, but as if that definition included the external Territories.
listed entity means an entity whose membership interests are publicly traded on an approved stock exchange within the meaning of section 995-1 of the Income Tax Assessment Act 1997.
permanent attraction or experience means an attraction or experience (other than a scheduled event) that is open to the public on a regular and ongoing basis, for which:
 (a) the opening times, price, and terms and conditions are set by the supplier; and
 (b) any member of the public may make a booking.
prorated amount means:
 (a) in relation to substantial property, the amount worked out using the following formula:
 (i) step 1: divide the number of days the supplier had the property listed on the electronic distribution platform in the 12 month period ending on the last day of the reporting period by 365; and
 (ii) step 2: multiply the result of step 1 by 2,000;
 (b) in relation to a substantial supplier, the amount worked out using the following formula:
 (i) step 1: divide the number of days the supplier had supplies available to be made through the electronic distribution platform in the 12 month period ending on the last day of the reporting period by 365; and
 (ii) step 2: multiply the result of step 1 by $1,000,000.
reportable transaction means a transaction described in column 2 of table item 15 in section 396-55 in Schedule 1 to the Act.
reporting period means the period set out in paragraph 396-55(a) in Schedule 1 to the Act.
scheduled event means a one-off event, or series of events scheduled in a particular location for a temporary period, for which:
 (a) the time, price, and terms and conditions are set by the supplier; and
 (b) any member of the public may make a booking.
scheduled passenger travel service means a passenger travel service, including an arranged