(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 Chief Commissioner, is declared to be an agent or the sole agent
for any other person for the purposes of this Act and on whom notice of that
order has been served.
"Australia" means the States of the Commonwealth and the Territories.
"Australian jurisdiction" means a State or a Territory.
"coastal waters of the State" has the same meaning as in Part 10 of the
Interpretation Act 1987 .
"company" includes all bodies and associations (corporate and unincorporate)
and partnerships.
"corresponding law" means a law in force in another State or a Territory
relating to the imposition upon employers of a tax on wagespaid or payable by
them and the assessment and collection of that tax.
"designated group employer" means a member designated for a group in
accordance with section 80.
"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) a person taken to be an
employer by or under this Act, and
(c) a public, local or municipal body or
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" has the meaning given in section 37.
"employment agent" has the meaning given in section 37.
"exempt wages" mean wages that are declared by or under this Act to be
exempt wages.
"liquidator" means the person who, whether or not appointed as liquidator, is
the person required by law to carry out the winding-up of a company.
"month" means the month of January, February, March, April, May, June, July,
August, September, October, November and 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.