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Australian Revenue Offices
A B C D E F G I L M N O P Q R S T U V W
Term/Acronym Definition
Cwlth

Commonwealth - used in referring to Acts passed by the Australian Pailiament

chain of on-hire

...occurs when an employment agent on-hires a service provider to another employment agent who in turn on-hires the service provider to its client.

coastal waters of the state

... has the same meaning as ‘coastal waters’ in the Coastal and Other Waters (Application of State Laws) Act 1982.

corresponding law

A law in force in another State or Territory relating to the imposition upon employers of a tax on wages paid or payable by them and the assessment and collection of that tax. 

Commissioner

... means the Commissioner of State Revenue appointed as such under a Taxation Administration Act

company

... all bodies and associations (corporate and unincorporated) and partnerships.

contract

... includes an agreement, arrangement or undertaking, whether formal or informal and whether express or implied.

controlling interest

An interest of more than 50%.

corporation

... has the same meaning as in Section 9 of the Corporations Act 2001 of the Commonwealth; (Corporations Act 2001 (Cwlth) section 9 indicates - has the same meaning given by section 57A).