Commonwealth Numbered ActsEach provision of this Act applies according to its tenor to:
(a) natural persons whether:
(i) resident in Australia or an external Territory or not; and
(ii) Australian citizens or not; and
(b) all bodies corporate and unincorporated bodies whether formed or carrying on business in Australia or an external Territory or not.
Note: Many of the provisions in this Act apply only in relation to Aboriginal and Torres Strait Islander corporations.