Document ID: chunk:federal_register_of_legislation:C2025C00126:clause:3_9:p9
Version: federal_register_of_legislation:C2025C00126
Segment Type: clause
Provision Reference: sch 3 cl 9 (pt 9/14)
Character Range: 923556–926266

order; or
 (d) a student at a college conducted solely for training persons to become members of religious orders.
representative means:
 (a) a trustee in bankruptcy; or
 (b) a *liquidator; or
 (c) a receiver; or
 (ca) a controller (within the meaning of section 9 of the Corporations Act 2001); or
 (d) an administrator appointed to an entity under Division 2 of Part 5.3A of the Corporations Act 2001; or
 (e) a person appointed, or authorised, under an *Australian law to manage the affairs of an entity because it is unable to pay all its debts as and when they become due and payable; or
 (f) an administrator of a deed of company arrangement executed by the entity.
representative member, of a *GST group, is the *member of the group last nominated as mentioned in paragraph 48‑5(1)(d) or 48‑70(1)(c).
required to be registered has the meaning given by sections 23‑5, 57‑20, 58‑20 and 144‑5.
resident agent means an agent that is an *Australian resident.
residential care service has the meaning given by the Dictionary in Schedule 1 to the Aged Care Act 1997.
residential premises means land or a building that:
 (a) is occupied as a residence or for residential accommodation; or
 (b) is intended to be occupied, and is capable of being occupied, as a residence or for residential accommodation;
(regardless of the term of the occupation or intended occupation) and includes a *floating home.
retailer means an entity that, in the course or furtherance of *carrying on its *enterprise, sells *goods to people who buy them for private or domestic use or consumption.
retirement village: premises are a retirement village if:
 (a) the premises are *residential premises; and
 (b) accommodation in the premises is intended to be for persons who are at least 55 years old, or who are a certain age that is more than 55 years; and
 (c) the premises include communal facilities for use by the residents of the premises;
but the following are not retirement villages:
 (d) premises used, or intended to be used, for the provision of residential care (within the meaning of the Aged Care Act 1997) by an approved provider (within the meaning of the Aged Care Quality and Safety Commission Act 2018);
 (e) *commercial residential premises.
reviewable GST decision has the meaning given by Subdivision 110‑F in Schedule 1 to the Taxation Administration Act 1953.
satisfies the membership requirements:
 (a) in relation to a *GST group—has the meaning given by section 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