Document ID: chunk:federal_register_of_legislation:C2017C00269:section:8:p1
Version: federal_register_of_legislation:C2017C00269
Segment Type: section
Provision Reference: s 8 (pt 1/3)
Character Range: 19559–22454

8  The Dictionary
  In this Act:
accountable authority: see subsection 12(2).
accounting standards means the accounting standards issued by the Australian Accounting Standards Board, as in force or applicable from time to time.
Agency Head has the meaning given by section 7 of the Public Service Act 1999.
arrangement: see subsection 23(2).
authorised investment: see subsection 58(8).
bank means:
 (a) an authorised deposit‑taking institution (within the meaning of the Banking Act 1959); or
 (b) the Reserve Bank of Australia; or
 (c) a person who carries on the business of banking outside Australia.
bankable money: see subsection 55(2).
Commonwealth company: see subsection 89(1).
Commonwealth entity: see subsections 10(1) and (2).
controls: see subsection 89(2).
corporate Commonwealth entity: see paragraph 11(a).
Corporations Act company means a body corporate that is incorporated, or taken to be incorporated, under the Corporations Act 2001.
CRF (short for Consolidated Revenue Fund) means the Consolidated Revenue Fund referred to in section 81 of the Constitution.
Department of State:
 (a) includes any body (except a body corporate), person, group of persons or organisation that is prescribed by an Act or the rules in relation to a specified Department of State; and
 (b) excludes any part of a Department of State that is a listed entity.
director of a Commonwealth company has the meaning given by the Corporations Act 2001.
eligible delegate: see subsection 108(2).
enabling legislation for a Commonwealth entity that is established by or under an Act or legislative instrument means that Act or legislative instrument.
finance law means:
 (a) this Act; or
 (b) the rules; or
 (c) any instrument made under this Act; or
 (d) an Appropriation Act.
Finance Minister means the Minister who administers this Act.
Finance Secretary means the Secretary of the Department.
Future Fund Board of Guardians means the Future Fund Board of Guardians established by section 34 of the Future Fund Act 2006.
governing body of a corporate Commonwealth entity means:
 (a) for a corporate Commonwealth entity that has a board, council or other governing body—that board, council or governing body; and
 (b) otherwise—all of the members of the entity.
government business enterprise means a Commonwealth entity or Commonwealth company that is prescribed by the rules.
government policy order: see subsections 22(1) and 93(1).
GST has the same meaning as in the GST Act.
GST Act means the A New Tax System (Goods and Services Tax) Act 1999, as it applies because of Division 177 of that Act.
Note: Under Division 177 of the GST Act, that Act applies notionally to the Commonwealth and Commonwealth entities. They are therefore notionally liable to pay GST, are notionally entitled to input tax credits and notionally have adjustments.
GST qualifying amount: see subsection 74A(3).
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