Last Updated: 1 August 2020

[FIE 2] Interpretation2 

2
In this Act, unless the context otherwise requires—
Company

means International Golf Partners Pty Limited, a company incorporated in Australia and established by PGA Australia with other commercial partners for the purpose of organising the Fiji International Event in Fiji;

Fiji International Event

means an international golf tournament organised from the commencement of this Act until 31 December 2018 as part of PGA Tour and sanctioned by PGA Australia, and organised by PGA Australia or the Company;

Income Tax

has the same meaning as in the Income Tax Act;

Income Tax Act

means the Income Tax Act 2015;

[def am Act 31 of 2016 s 76, effective 1 December 2016]

Minister

means the Attorney-General and the Minister responsible for public enterprise and tourism;

non-resident

has the same meaning as in the Income Tax Act;

Non-resident Miscellaneous Withholding Tax

has the same meaning as in the Income Tax Act;

PGA Australia

means the Professional Golfers Association of Australia Limited, a company incorporated in Australia;

PGA Tour

means the series of golf tournaments conducted by PGA Australia;

Royalty Withholding Tax

has the same meaning as in the Income Tax Act;

Service Turnover Tax

[def rep Act 17 of 2020 s 4 and Sch, effective 1 August 2020]

Social Responsibility Tax

has the same meaning as in the Income Tax Act; and

Value Added Tax

has the same meaning as in the Value Added Tax Act 1991.