Term Definition
annual return

This return is due on 21 July every year and outlines all the taxable wages paid in that year to compare to the sum of the wages recorded in the returns an employer submitted throughout the year. This return is referred to in some states and territories as an Annual Adjustment Return (AAR).

associated person

Means a person who is associated with another person in accordance with any of the following provisions

(a) related persons;

(b) natural persons ,,, if they are partners in a partnership;

(c) private companies if common shareholders have a majority interest in each private company;

(d) trustees ... if any person is a beneficiary common to the trusts of which they are trustees;

(e) a private company and a trustee if a related body corporate of the company (within the meaning of the Corporations Act 2001 of the Commonwealth) is a beneficiary of the trust of which the trustee is a trustee.


The States of the Commonwealth and the Territories.

Australian jurisdiction

A State or a Territory of Australia.