Northern Territory Numbered Acts Northern Territory Numbered ActsIn this Act:
"agent" includes:
(a) a person who, in this jurisdiction, for or on behalf of another person outside this jurisdiction, holds or has the management or control of the business of that other person; and
(b) a person who, by an order of the Commissioner, is declared to be an agent or the sole agent for any other person for this Act and on whom notice of that order has been served.
"aggregate interest", see section 78.
"Australia" means the States of the Commonwealth and the Territories.
"business", for Part 5, see section 67.
"coastal waters", of the Territory, means coastal waters of the Territory as defined in section 3(1) of the Coastal Waters (Northern Territory Powers) Act 1980 (Cth).
"company" includes all bodies and associations (corporate and unincorporate) and partnerships.
"contract", for Part 3, Division 7, see section 31.
"corporation" means a corporation as defined in section 9 of the Corporations Act 2001.
"correct amount of payroll tax", for Part 6, see section 82(1).
"corresponding payroll tax law" means a law of the Commonwealth, or of a State or another Territory, relating to the imposition on employers of a tax on wages paid or payable by them or the assessment and collection of that tax.
"designated group employer" means a member designated for a group in accordance with section 80.
"direct interest", by an entity in a corporation, see section 76.
"director of a company" includes a member of the governing body of the company.
"employer" means a person who pays or is liable to pay wages, and includes:
(a) the Crown in any of its capacities; and
(b) anyone taken to be an employer by or under this Act; and
(c) a local governing body; and
(d) a public authority constituted under the law of the Commonwealth or of a State or Territory unless, being an authority constituted under the law of the Commonwealth, it is immune from the operation of this Act.
"employment agency contract", see section 37.
"employment agent", see section 37.
"employment termination payment", for Part 3, Division 5, see section 27.
exempt wages mean wages that are declared by or under this Act to be exempt wages.
Note
Wages are declared to be exempt wages in various provisions. For example, see sections 50, 51, 53, 55, 56, 58, 59 and 61 to 66 and Schedule 2, Part 4, Division 1.
"FBTA Act" means the Fringe Benefits Tax Assessment Act 1986 (Cth).
"financial year" means each year commencing on 1 July.
"fringe benefit" means a fringe benefit as defined in the FBTA Act but does not include:
(a) a tax-exempt body entertainment fringe benefit within the meaning of that Act; or
(b) anything that is prescribed by regulation not to be a fringe benefit for this definition.
"group", see section 67.
"group employer", see section 82(4).
"GST" means GST as defined in A New Tax System (Goods and Services Tax) Act 1999 (Cth).
"indirect interest", by an entity in a corporation, see section 77.
"individual employer", see section 82(4).
"interstate wages" means wages that are taxable wages within the meaning of a corresponding payroll tax law.
"ITAA" means the Income Tax Assessment Act 1997 (Cth).
"liquidator" means the person who, whether or not appointed as liquidator, is required by law to carry out the winding-up of a company.
"local governing body" means:
(a) a council constituted, or local government subsidiary formed, under the Local Government Act ; or
(b) a body declared under section 19 of the Local Government Grants Commission Act to be a local governing body; or
(c) a body prescribed by regulation.
"month" means the month of January, February, March, April, May, June, July, August, September, October, November or December.
"option" means an option or right, whether actual, prospective or contingent, of a person to acquire a share or to have a share transferred or allotted to the person.
"paid", in relation to wages, includes provided, conferred and assigned and pay and payable have corresponding meanings.
"payroll tax "means tax imposed by section 6.
"perform", in relation to services, includes render.
"relevant contract", for Part 3, Division 7, see section 32.
"relevant day", for Part 3, Division 4, see section 18(3).
"re-supply", for Part 3, Division 7, see section 31.
"return period", in relation to an employer, means a month, or a financial year, relating to which the employer is required to lodge a return under section 87(1).
"service provider", see section 37(1).
"services", for Part 3, Division 7, see section 31.
"share" means a share in a company and includes a stapled security within the meaning of section 139GCD of the Income Tax Assessment Act 1936 (Cth).
"superannuation contribution", see section 17(2).
"supply", for Part 3, Division 7, see section 31.
"taxable wages", see section 10.
"termination payment", for Part 3, Division 5, see section 27.
"Territories" means the Territory and the Australian Capital Territory (including the Jervis Bay Territory).
"this jurisdiction" means the Territory and coastal waters of the Territory.
"unused annual leave payment", for Part 3, Division 5, see section 27.
"unused long service leave payment", for Part 3, Division 5, see section 27.
"vesting date", see section 19(3) and (4).
"voting share", see section 9 of the Corporations Act 2001.
"wages" means wages as defined in Part 3.
Note
Wages are defined in various provisions in Part 3. For example, see sections 13, 14, 17, 18, 24, 28, 29 and 30.