Taxation Administration Act 1997

In this Act, unless the contrary intention appears –

approval means an approval referred to in Division 2 of Part 6;

approved form means a form approved by the Commissioner;

assessment means – an assessment made under Part 3 of the tax liability of a person; and a reassessment; and a compromise assessment;

authorised officer means – the Commissioner; and a person appointed as an authorised officer under section 15;

business day means a day other than a Saturday, a Sunday or a statutory holiday as defined in the Statutory Holidays Act 2000;

charge includes pass on;

commencement day means the day on which this Act commences;

Commissioner means the Commissioner of State Revenue referred to in section 7;

compromise assessment means an assessment under section 22;

function includes a duty;

interest means interest payable under Division 1 of Part 5;

interest rate means the interest rate referred to in section 35;

investigation means an investigation under Part 9;

non-reviewable decision means a decision referred to in section 5;

penalty tax means a tax referred to in Division 2 of Part 5;

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

reassessment means reassessment of tax liability under section 19;

record means – any instrument, document, record, film, tape, disc or other device or medium on which information is recorded or stored mechanically, photographically, electronically, electromagnetically or otherwise; and any other information kept in any form or device;

Recorder of Titles means the person appointed as Recorder of Titles under section 4(1) of the Land Titles Act 1980;

required record is a record required to be kept under a taxation law;

return means a return, statement, certificate, application, report or other record that – is required or authorised under a taxation law to be lodged with the Commissioner or a specified person; and 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 payable under a taxation law; and interest and penalty tax; and any other amount payable by a taxpayer under a taxation law;

tax agent means a person engaged by a taxpayer for fee or reward, otherwise than as an employee, who prepares, or assists in the final preparation of, any instrument or return on behalf of the taxpayer;

taxation law means a law referred to in section 4;

tax default means a failure by a taxpayer to pay the whole or part of tax that the taxpayer is liable to pay;

tax liability means a liability to pay tax;

tax officer means – an authorised officer; and any other person engaged in the administration or execution of a taxation law;

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

trustee includes – a person who is a trustee under an implied or constructive trust; and in relation to a deceased person, an executor of the will, or an administrator of the estate, of the deceased person; and a receiver or manager of the property of a company, or a liquidator of a company for the purpose of its winding-up; and a receiver, guardian, committee or manager of the property of a person under a legal or other disability; and a person having possession, control or management of a business or property of a person who is under a legal or other disability; and any person acting in a fiduciary capacity.