Interpretation
4 Interpretation
In this Act, unless the contrary intention appears—
appeal means any proceedings that may result in the setting aside of a judgment;
court of reciprocal jurisdiction means a court declared by proclamation under this Act to be a court of reciprocal jurisdiction;
judgment means a judgment or order for the payment of a monetary sum or the recovery or delivery up of personal property given or made in civil proceedings by a court of any country or state (except a State or Territory of the Commonwealth) and includes a judgment or order of any such court awarding monetary compensation in criminal proceedings to any person in respect of loss or injury sustained by him;
judgment creditor means a person in whom the rights established by, or arising under, the judgment are vested;
judgment debtor means a person against whom a judgment is enforceable in accordance with the law of the country or state in which the original court is situated;
non-recoverable tax means tax other than recoverable tax;
original court in relation to a judgment means the court by which the judgment was given;
recoverable tax means tax payable under the laws of Papua New Guinea relating to taxes on income, but does not include—
additional or other tax payable, by way of penalty, interest or otherwise, because of a contravention or failure to comply with any of those laws or of a requirement made under any of those laws; or
tax of a class or description for the time being specified in a proclamation in force under subsection (2);
the Court or the Supreme Court means the Supreme Court of South Australia;
the repealed Act means the Administration of Justice Act 1921 repealed by this Act.
Where the Governor is of the opinion that tax of a particular class or description, payable under the laws of Papua New Guinea, is not properly a tax on income, he may, by proclamation, declare tax of that class or description not to be recoverable tax.
The Governor may, by subsequent proclamation, vary or revoke a declaration under subsection (2).
A declaration under subsection (2) does not have effect in relation to a judgment if an application for registration of the judgment was made in accordance with this Act before the declaration came into operation.
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