| Term | Definition |
|---|---|
| GST |
A New Tax System (Goods and Services Tax) Act 1999 [22]of the Commonwealth except that it includes notional GST of the kind for which payments may be made under Part 3 of the National Taxation Reform (Commonwealth-State Relations) Act 1999 [23]by a person that is a State entity within the meaning of that Act. |
| indirect interest |
An entity has an indirect interest in a corporation if the corporation is linked to another corporation (the directly controlled corporation) in which the entity has a direct interest. A corporation is linked to a directly controlled corporation if the corporation is part of a chain of corporations: (a) that starts with the directly controlled corporation, and (b) in which a link in the chain is formed if a corporation has a direct interest in the next corporation in the chain. |
| instrument |
A cheque, bill of exchange, promissory note, money order and postal order issued by a post office. |
| ITAA |
Income Tax Assessment Act 1936 [24]of the Commonwealth |
| labour hire arrangement |
An arrangement where a person (the employment agent) contracts with another (the client) for the provision of labour where there is no agreement between the worker and the client. |
| liquidator |
The person who, whether or not appointed as liquidator, is the person required by law to carry out the winding-up of a company. |
| locomotion allowance |
A fixed amount motor vehicle allowance paid to a real estate sales person. |
| make-up pay |
If an employee receives a workers’ compensation payment that is less than their normal wages, the amount that an employer pays to make up the difference is called ‘make-up’ pay. This is a taxable amount. (referred to as top-up payments in WA.) |
| maternity leave |
Maternity leave is leave given to a female employee in connection with her pregnancy or the birth of a child. |
| month |
the month of January, February, March, April, May, June, July, August, September, October, November and December. |
Links
[1] https://www.payrolltax.gov.au/definitions/a
[2] https://www.payrolltax.gov.au/definitions/b
[3] https://www.payrolltax.gov.au/definitions/c
[4] https://www.payrolltax.gov.au/definitions/d
[5] https://www.payrolltax.gov.au/definitions/e
[6] https://www.payrolltax.gov.au/definitions/f
[7] https://www.payrolltax.gov.au/definitions/g
[8] https://www.payrolltax.gov.au/definitions/i
[9] https://www.payrolltax.gov.au/definitions/l
[10] https://www.payrolltax.gov.au/definitions/m
[11] https://www.payrolltax.gov.au/definitions/n
[12] https://www.payrolltax.gov.au/definitions/o
[13] https://www.payrolltax.gov.au/definitions/p
[14] https://www.payrolltax.gov.au/definitions/q
[15] https://www.payrolltax.gov.au/definitions/r
[16] https://www.payrolltax.gov.au/definitions/s
[17] https://www.payrolltax.gov.au/definitions/t
[18] https://www.payrolltax.gov.au/definitions/u
[19] https://www.payrolltax.gov.au/definitions/v
[20] https://www.payrolltax.gov.au/definitions/w
[21] https://www.payrolltax.gov.au/definitions/all
[22] http://www.austlii.edu.au/au/legis/cth/consol_act/antsasta1999402/
[23] http://www.austlii.edu.au/au/legis/tas/consol_act/ntrra1999558/
[24] http://www.austlii.edu.au/au/legis/cth/consol_act/itaa1936240/
[25] https://www.payrolltax.gov.au/definitions/all?page=4
[26] https://www.payrolltax.gov.au/definitions/all?page=1
[27] https://www.payrolltax.gov.au/definitions/all?page=2
[28] https://www.payrolltax.gov.au/definitions/all?page=3
[29] https://www.payrolltax.gov.au/definitions/all?page=6
[30] https://www.payrolltax.gov.au/definitions/all?page=7
[31] https://www.payrolltax.gov.au/definitions/all?page=8
[32] https://www.payrolltax.gov.au/definitions/all?page=9