Interpretation
3 Interpretation
In this Act, unless the contrary intention appears:
acquisition has the meaning given by section 195‑1 of the GST Act.
approved form has the meaning given by section 995‑1 of the Income Tax Assessment Act 1997.
Commissioner means the Commissioner of Taxation.
Convention means the Vienna Convention on Consular Relations, a copy of the English text of which is set out in the Schedule.
Customs Minister means the Minister administering the Customs Act 1901.
GST Act means the A New Tax System (Goods and Services Tax) Act 1999.
indirect tax means:
GST within the meaning of section 195‑1 of the GST Act; or
luxury car tax within the meaning of section 27‑1 of the Luxury Car Tax Act; or
wine equalisation tax within the meaning of section 33‑1 of the Wine Equalisation Tax Act.
Luxury Car Tax Act means the A New Tax System (Luxury Car Tax) Act 1999.
overseas country means a country other than Australia or an external Territory.
prescribed overseas country means an overseas country prescribed by the regulations for the purposes of this definition.
Wine Equalisation Tax Act means the A New Tax System (Wine Equalisation Tax) Act 1999.
In this Act, expressions defined by the Convention have the same respective meanings as they have in the Convention.
This provision refers to the regulations (prescribed by the regulations
). Made under this Act:
- Consular Privileges and Immunities (Indirect Tax Concession Scheme) Determination 2000 · Legislative Instrument · under s 10A
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