Definitions & Acronyms
| Term/Acronym | Definition |
|---|---|
| DGE | Designated Group Employer |
| designated group employer (DGE) | The business in a group that is able to claim the deduction for the group. The CGE is either nominated by members of the group or the Commissioner of State Revenue. |
| direct interest | An entity has a direct interest in a corporation if: (a) in the case of an entity that is a person - the person can, directly or indirectly, exercise, control the exercise of, or substantially influence the exercise of, the voting power attached to any voting shares issued by the corporation, or (b) in the case of an entity that is 2 or more persons who are associated persons - each of the associated persons can, directly or indirectly, exercise, control the exercise of, or substantially influence the exercise of, the voting power attached to any voting shares issued by the corporation. |
| director of a company | - member of the governing body of the company; Definition in the Queensland Act includes - (a) a person who, under a contract or other arrangement, is to be appointed as a director of the company; and (b) a former director of the company. |
| domestic / de facto partner | ...of a partner means a person to whom the person is not married but with whom the person is living as a couple on a genuine domestic basis (irrespective of gender). |