Interpretation
3 Interpretation
In this Act, unless the contrary intention appears:
law means a law of the Commonwealth or of a State or Territory;
prescribed borrowing means a borrowing of moneys outside Australia by or on behalf of the Commonwealth upon terms and conditions that do not provide for the issue of stock or securities of a kind to which section 6B of the Loans Securities Act 1919 applies.
A reference in this Act to tax or duty shall be read as including a reference to withholding tax within the meaning of the Income Tax Assessment Act 1936 and to tax or duty in respect of:
the estates of deceased persons;
property derived from deceased persons; and
gifts or other dispositions of property.
This Act’s bill:Second reading speech
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