Commonwealth Consolidated Acts Commonwealth Consolidated ActsIn this Act, unless the contrary intention appears:
"ABN" has the meaning given by section 41 of the A New Tax System (Australian Business Number) Act 1999 .
"agricultural activity" has the meaning given by subsections 28(1) and (2).
"agricultural construction activity" has the meaning given by section 25.
"agricultural soil/water activity" has the meaning given by section 24.
"agricultural use limestone" has the meaning given by section 29.
"agricultural waste activity" has the meaning given by section 26.
"agriculture" has the meaning given by section 22.
"approved catchment area" has the meaning given by section 30.
"Australia " does not include the external Territories.
"beneficiation" has a meaning affected by subsections 11(4) and (5).
"beneficiation process" has a meaning affected by subsection 11(6).
"carrying on" an enterprise includes doing anything in the course of the commencement or termination of the enterprise.
"Commissioner" means the Commissioner of Taxation.
"core agricultural activity" has the meaning given by section 31.
"earthworks" has the meaning given by section 32.
"emergency vehicle" means a vehicle that is specified in the regulations to be an emergency vehicle, or that is in a class of vehicles that are specified in the regulations to be emergency vehicles.
"enterprise" has the meaning given by section 38 of the A New Tax System (Australian Business Number) Act 1999 .
"fish" has the meaning given by subsection 34(2).
"fishing operations" has the meaning given by subsection 34(1).
"forestry" has the meaning given by section 35.
"goods" includes a substance and a tangible thing.
"gross vehicle mass" , in relation to a vehicle, means:
(a) if the vehicle is registered for use on a public road--the gross vehicle mass, or if the vehicle is a prime mover, the gross combination mass, of the vehicle as used for the purposes of registration of the vehicle by the vehicle registration authority that registered the vehicle; or
(b) if not--the road weight specified by the manufacturer of the vehicle as the maximum design weight capacity of the vehicle, or, in the absence of such a specification, the sum of the following:
(i) the weight of the vehicle;
(ii) the weight of the maximum load for which the vehicle was designed (including the weight of the driver and a full tank of fuel).
"horticulture" has a meaning affected by section 33.
"import into Australia" : You import off-road diesel fuel, on-road diesel fuel or on-road alternative fuel into Australia if:
(a) you enter the goods for home consumption (within the meaning of the Customs Act 1901 ); and
(b) at the time they are so entered for home consumption, you are the owner (within the meaning of that Act) of the goods.
"incidental use , in relation to a vehicle, " has the meaning given by section 8.
"live-stock" has a meaning affected by subsection 23(2).
"live-stock activity" has the meaning given by subsection 23(1).
"marine transport" has a meaning affected by section 37.
"metropolitan area" has the meaning given by section 6.
"minerals" has the meaning given by section 20.
"mining construction activity" has the meaning given by section 15.
"mining operations" has the meaning given by section 11.
"mining rehabilitation activity" has the meaning given by section 13.
"mining town" has the meaning given by section 19.
"mining transport activity" has the meaning given by section 12.
"mining vehicle activity" has the meaning given by section 17.
"mining waste activity" has the meaning given by section 16.
"mining water activity" has the meaning given by section 14.
"off-road diesel fuel" means diesel fuel or any other like fuel of a kind that is specified in the regulations.
"on-road alternative fuel" means:
(a) compressed natural gas; or
(b) liquefied petroleum gas; or
(c) ethanol; or
(d) such other fuel as is specified in the regulations;
but, to avoid doubt, does not include a blend of anything in any paragraph of this definition with anything in any other paragraph or paragraphs of this definition or with any other fuel or fuels.
"on-road diesel fuel" has the meaning given by the regulations.
"pearling operations" has the meaning given by subsection 34(3).
"port" means a port appointed under section 15 of the Customs Act 1901 .
"primary production" has the meaning given by section 21.
"primary production business" has the meaning given by section 7.
"prime mover has the meaning given by the Interstate Road" Transport Regulations 1986 .
"processing" , in relation to fish, has a meaning affected by subsection 34(4).
"rail vehicle" has the meaning given by section 39.
"registered vehicle" means a vehicle that is registered for use on public roads.
(a) premises used as a house; or
(b) other premises at which at least one person resides;
but does not include:
(c) premises used in the business of a hotel, motel or boarding house or a similar business; or
(d) premises used as a hospital or nursing home or as any other institution providing medical or nursing care; or
(e) premises used as a home for aged persons; or
(f) premises used as a boarding school.
"road vehicle" means a vehicle of a kind ordinarily used on roads for the transport of persons or goods.
"State or Territory authority" means:
(a) an instrumentality of a State or Territory; or
(b) an authority or body established for the purpose of a State or Territory by or under a law of the State or Territory.
"sundry agricultural activity" has the meaning given by section 27.
"sundry mining activity" has the meaning given by section 18.
"use" of on-road alternative fuel, on-road diesel fuel or off-road diesel fuel, does not include sale or other disposal of the fuel or loss of the fuel.
"use in marine transport" has the meaning given by section 36.
"use in rail transport" has the meaning given by section 38.
Note: The definition of the expression you in section 5 of the Product Grants and Benefits Administration Act 2000 has effect for the purposes of this Act.
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