Document ID: chunk:federal_register_of_legislation:C2025C00185:section:9:p23
Version: federal_register_of_legislation:C2025C00185
Segment Type: section
Provision Reference: s 9 (pt 23/63)
Character Range: 133090–135809

to property, means:
 (a) execution against that property; or
 (b) any other enforcement process in relation to that property that involves a court or a sheriff.
engage in audit activity: an individual auditor, audit firm or audit company engages in audit activity in relation to an audited body for an audit if the individual auditor, audit firm or audit company:
 (a) consents to be appointed as auditor of the audited body for a financial year; or
 (b) acts as the auditor of the audited body for a financial year; or
 (c) prepares a report in relation to the audited body that is required by this Act to be prepared by:
 (i) a registered company auditor; or
 (ii) an auditor of the audited body in relation to a financial year or half‑year.
engage in conduct means:
 (a) do an act; or
 (b) omit to perform an act.
enter into: a person who:
 (a) enters into, or becomes a party to, a relevant agreement in relation to shares or other securities; or
 (b) exercises an option to have shares or other securities allotted, issued or granted;
is taken to enter into a transaction in relation to the shares or securities.
entitlements of an employee of a company has the meaning given by subsections 596AA(2) and (3).
entity: for the purposes of Chapters 2E, 8A and 8B, an entity is any of the following:
 (a) a body corporate;
 (b) a partnership;
 (c) an unincorporated body;
 (d) an individual;
 (e) for a trust that has only 1 trustee—the trustee;
 (f) for a trust that has more than 1 trustee—the trustees together.
Otherwise, entity has the meaning given by section 64A.
equal access scheme has the meaning given by subsections 257B(2) and (3).
equal reduction has the meaning given by subsection 256B(2).
equity interest has the same meaning as in the Income Tax Assessment Act 1997.
ESS contribution plan: see section 1100T.
essential service means:
 (a) electricity; or
 (b) gas; or
 (c) water; or
 (d) a carriage service (within the meaning of the Telecommunications Act 1997).
ESS interest: see section 1100M.
ESS participant: see subsection 1100L(2).
estate assets and liabilities has the meaning given by section 601WAA.
estate management functions has the meaning given by subsection 601RAC(2).
estate that is administered or managed has the meaning given by subsection 601SBB(1A).
event includes any happening, circumstance or state of affairs.
examinable affairs, in relation to a corporation means:
 (a) the promotion, formation, management, administration, restructuring or winding up of the corporation; or
 (b) any other affairs of the corporation (including anything that is included in the corporation's affairs because of section 53); or
 (c) the business affairs of any of the following, in so far as