2. In this Act and the regulations, unless the context indicates otherwise,
“person” means a natural person, legal person, partnership or trust;
“principal residence” means the residence where a natural person usually lives and centers their family and social activities and whose address is the one the person gives to most government departments and bodies;
“tourist” means a person who takes a leisure or business trip, or a trip to carry out remunerated work, of not less than one night outside their principal residence; and
“tourist accommodation establishment” means an establishment in which at least one accommodation unit, such as a bed, room, suite, apartment, house, cottage, ready-to-camp unit or campsite, is offered for rent to tourists, in return for payment, for a period not exceeding 31 days.