Interpretation
13D Interpretation
In this Part, unless the contrary intention appears:
Australian Capital Territory includes the Jervis Bay Territory.
officer means:
a person appointed or engaged under the Public Service Act 1999; or
a State taxation officer.
State includes the Northern Territory.
State Minister means:
in relation to a State other than the Northern Territory—a Minister of the Crown of the State; or
in relation to the Northern Territory—a Minister of the Northern Territory.
State taxation officer means:
a person or authority, not being a State Minister, who or which is for the time being authorised under a law of a State to perform the functions of a State taxation officer under this Part; or
a person, not being a State Minister, authorised by writing signed by a person or authority referred to in paragraph (a) to act under this Part.
State tax law means a law of a State relating to taxation.
Territory means the Australian Capital Territory.
Territory taxation officer means:
a person or authority, not being a Minister of State of the Commonwealth, who or which is for the time being authorised under a law of the Territory to perform the functions of a Territory taxation officer under this Part; or
a person, not being a Minister of State of the Commonwealth, authorised by writing signed by a person or authority referred to in paragraph (a) to act under this Part.
Territory tax law means a law of the Territory relating to taxation.
A reference in Division 3 or 4 to a State tax law includes a reference to a Territory tax law.
A reference in Division 3 or 4 to a State taxation officer includes a reference to a Territory taxation officer.
This Act’s bill:Second reading speech
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