Dictionary
3 Dictionary
The dictionary at the end of this Act is part of this Act.
The dictionary at the end of this Act defines certain terms used in this Act, and includes references (signpost definitions) to other terms defined elsewhere.
For example, the signpost definition ‘commissioner—see the Taxation Administration Act 1999, dictionary.’ means that the term ‘commissioner’ is defined in that dictionary and the definition applies to this Act.
A definition in the dictionary (including a signpost definition) applies to the entire Act unless the definition, or another provision of the Act, provides otherwise or the contrary intention otherwise appears (see Legislation Act, s 155 and s 156 (1)).
This Act’s bill:Explanatory statementSecond reading speech
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