In these regulations –

Act means the Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Act 2017 ;

ANZSIC means the Australian and New Zealand Standard Industrial Classification issued by the Australian Bureau of Statistics in 2006 (ABS Catalogue No. 1292.0), as amended from time to time;

ANZSIC C training contract means a training contract where the person employed or engaged under that contract is so employed, or engaged, substantially within an industry that falls within Division C of ANZSIC;

ANZSIC E training contract means a training contract where the person employed or engaged under that contract is so employed, or engaged, substantially within an industry that falls within Division E of ANZSIC;

ANZSIC H training contract means a training contract where the person employed or engaged under that contract is so employed, or engaged, substantially within an industry that falls within Division H of ANZSIC.