Interpretation

In force

(1)

In this Act, unless the contrary intention appears—

assessment means an assessment by the

Commissioner under Part

3 of the tax liability of a person under a taxation law, and includes—

(a)

a reassessment and a compromise assessment under

Part

3; and

(b)

an assessment by the Minister or the Supreme Court on an objection or appeal under Part

10, and assessed has a corresponding meaning;

authorised officer means a person appointed as an authorised officer under

Part 9, and includes the

Commissioner;

Commissioner means the person appointed or acting as the Commissioner of State Taxation, and includes a person appointed or acting as a Deputy Commissioner of State Taxation (see

Part

9 and the Public Sector Management

Act 1995);

contravention includes failure to comply with, and contravene has a corresponding meaning;

corresponding Commissioner, in relation to a recognised jurisdiction in which a corresponding law is in force, means the person responsible for administering the corresponding law or a person holding a position in the administration of that corresponding law which corresponds to the position of the Commissioner of State Taxation;

corresponding law means a law of a recognised jurisdiction that—

(a)

corresponds to a taxation law; or

(b)

is declared by the Governor under subsection (2) to be a law corresponding to a taxation law;

decision includes a refusal to make a decision;

deliberate tax default means a tax default that wholly or partly consists of or results from a deliberate act or omission by the taxpayer or a person acting on behalf of the taxpayer, and includes a tax default where the taxpayer, or a person acting on behalf of the taxpayer, deliberately failed to provide information to the Commissioner, or deliberately misinformed or misled the Commissioner, in relation to the tax liability in contravention of a taxation law;

instrument includes any written document;

non-reviewable decision see section 5;

premises includes land, a vehicle, a vessel and an aircraft;

recognised jurisdiction means the Commonwealth, another State or a Territory;

record means—

(a)

a documentary record; or

(b)

a record made by an electronic, electromagnetic, photographic or optical process; or

(c)

any other kind of record;

return means a return, statement, application, report or other record that—

(a)

is required or authorised under a taxation law to be lodged by a person with the Commissioner or a specified person; and

(b)

is liable to tax or records matters in respect of which there is or may be a tax liability;

tax means a tax or duty under a taxation law, and includes—

(a)

interest and penalty tax under

Part

5; and

(b)

any other amount paid or payable by a taxpayer to the Commissioner under a taxation law;

taxation law see section 4;

tax default means failure by a taxpayer to pay, in accordance with a taxation law, the whole or part of tax that the taxpayer is liable to pay;

tax officer means—

(a)

the Commissioner; or

(b)

an authorised officer; or

(c)

any other person engaged (whether as an officer or employee or otherwise) in the administration or enforcement of a taxation law;

taxpayer means a person who has been assessed as liable to pay an amount as tax, who has paid an amount as tax or who is liable or may be liable to pay tax;

this jurisdiction means South

Australia;

trustee includes—

(a)

a person who is a trustee under an implied or constructive trust;

and

(b)

in relation to a deceased person—an executor of the will, or an administrator of the estate, of the deceased person; and

(c)

a receiver or manager of the property of a company, or a liquidator of a company for the purpose of its winding up; and

(d)

a receiver, guardian, committee or manager of the property of a person under a legal or other disability; and

(e)

a person having possession, control or management of a business or property of a person who is under a legal or other disability;

and

(f)

any person acting in a fiduciary capacity.

(2)

The Governor may, by proclamation—

(a)

declare a law of a recognised jurisdiction to be a law corresponding to a taxation law; and

(b)

vary or revoke a proclamation made under this section.

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3 Interpretation