Document ID: chunk:federal_register_of_legislation:C2025C00126:clause:3_5:p10
Version: federal_register_of_legislation:C2025C00126
Segment Type: clause
Provision Reference: sch 3 cl 5 (pt 10/12)
Character Range: 874317–877121

Child Care Minister means the Minister administering the Child Care Act 1972 and the family assistance law (within the meaning of section 3 of the A New Tax System (Family Assistance) (Administration) Act 1999.
commercial accommodation has the meaning given by section 87‑15.
commercial residential premises means:
 (a) a hotel, motel, inn, hostel or boarding house; or
 (b) premises used to provide accommodation in connection with a *school; or
 (c) a *ship that is mainly let out on hire in the ordinary course of a *business of letting ships out on hire; or
 (d) a ship that is mainly used for *entertainment or transport in the ordinary course of a *business of providing ships for entertainment or transport; or
 (da) a marina at which one or more of the berths are occupied, or are to be occupied, by *ships used as residences; or
 (e) a caravan park or a camping ground; or
 (f) anything similar to *residential premises described in paragraphs (a) to (e).
However, it does not include premises to the extent that they are used to provide accommodation to students in connection with an *education institution that is not a *school.
Commissioner means the Commissioner of Taxation.
company means:
 (a) a body corporate; or
 (b) any other unincorporated association or body of persons;
but does not include a *partnership or a *non‑entity joint venture.
complying superannuation fund has the meaning given by section 995‑1 of the *ITAA 1997.
Comptroller‑General of Customs has the same meaning as in the Customs Act 1901.
compulsory third party scheme is a scheme or arrangement:
 (a) that is established by an *Australian law; and
 (b) that is specified in the regulations, or that is of a kind specified in the regulations, made for the purposes of this definition.
connected with the indirect tax zone, in relation to a supply, has the meaning given by sections 9‑25, 84‑75, 85‑5 and 126‑27.
Note: This meaning is also affected by sections 9‑26, 84‑83 and 96‑5.
consideration, for a supply or acquisition, means any consideration, within the meaning given by sections 9‑15 and 9‑17, in connection with the supply or acquisition.
Note: This meaning is affected by sections 75‑12, 75‑13, 75‑14, 78‑20, 78‑35, 78‑45, 78‑50, 78‑65, 78‑70, 79‑60, 79‑65, 79‑80, 80‑15, 80‑55, 81‑5, 81‑10, 81‑15, 82‑5, 82‑10, 99‑5, 100‑5, 100‑12 and 102‑5.
consolidated group has the meaning given by section 703‑5 of the *ITAA 1997.
consumer has the meaning given by section 84‑75.
contributing operator has the meaning given by subparagraph 80‑5(1)(c)(ii), 80‑40(1)(c)(ii) or 80‑80(1)(c)(ii).
contributing operator's payment has the meaning given by subsection 80‑5(3), 80‑40(3) or 80‑80(3).
contribution amount has the meaning given by paragraph 721‑25(1)(b) of the *ITAA 1997.
corrected GST amount has the meaning