Commonwealth Consolidated Acts

DEVELOPMENT ALLOWANCE AUTHORITY ACT 1992 - SECT 93AA

                   In this Chapter, unless the contrary intention appears:

"AAT" means the Administrative Appeals Tribunal.

"DAA" means the Development Allowance Authority appointed under this Chapter.

"document certification provision" means section 15A of the Taxation Administration Act 1953 in so far as that section applies in relation to this Act.

"partnership" has the same meaning as in section 6 of the Income Tax Assessment Act 1936 .

"prosecution provisions" means Part III of the Taxation Administration Act 1953 , in so far as that Part applies in relation to this Act.

"reviewable decision" means a decision of the DAA under Part 2, 3, 4, 5, 6 or 8 of Chapter 2, Part 3 of Chapter 3 or Part 4 of Chapter 4.

"State taxation officer disclosure provision" means section 13J of the Taxation Administration Act 1953 in so far as that section applies in relation to this Act.