Offshore waters means marine waters of the Pacific Ocean
Offshore Associate means an associate (as defined in section 128F of the Australian Tax Act) of ANZBGL that is either a non-resident of the Commonwealth of Australia which does not acquire the Notes in carrying on a business at or through a permanent establishment in Australia or, alternatively, a resident of Australia that acquires the Notes in carrying on business at or through a permanent establishment outside of Australia.
Offshore facility means any facility located in, on, or under any of the navigable waters of the state, but does not include a facility any part of which is located in, on, or under any land of the state, other than submerged land.
Seasonal worker means a worker who has been paid wages by a seasonal employer for work performed only during the normal seasonal work period.
Offshore Transaction Any “offshore transaction” as defined in Rule 902(h) of Regulation S.