Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) In this Act (except Schedule 1), unless the contrary intention appears:
"ASIO" means the Australian Security Intelligence Organisation.
(a) the Director‑General of Security; or
(b) a person employed under paragraph 84(1)(a) or (b) of the Australian Security Intelligence Organisation Act 1979 .
"authorised ASIO officer" means:
(a) the Director‑General of Security; or
(b) any other ASIO officer who has been authorised in writing by the Director‑General of Security to receive particular tax information.
"authorised law enforcement agency officer" means:
(a) the head of a law enforcement agency; or
(b) an officer of a law enforcement agency authorised in writing by the head of the agency to perform the functions of an authorised law enforcement agency officer under this Act.
"authorised Royal Commission officer" means:
(a) the person, or each of the persons, constituting an eligible Royal Commission; or
(b) an official of an eligible Royal Commission authorised in writing by the Chairperson of the eligible Royal Commission to perform the functions of an authorised Royal Commission officer under this Act.
"Chairperson" , in relation to an eligible Royal Commission, means:
(a) if the eligible Royal Commission is constituted by a single person--that person; or
(b) if:
(i) the eligible Royal Commission is constituted by 2 or more members; and
(ii) one of those members is appointed to be the Chairperson (however described) of the eligible Royal Commission;
that member; or
(c) if:
(i) the eligible Royal Commission is constituted by 2 or more members; and
(ii) paragraph (b) does not apply;
whichever of those members is designated as the Chairperson of the eligible Royal Commission for the purposes of this Act in accordance with a written notice that is:
(iii) signed by all of those members; and
(iv) given to the Commissioner.
"Commissioner" means the Commissioner of Taxation.
"Deputy Commissioner" means any Deputy Commissioner of Taxation.
"Director-General of Security" means the Director-General of Security holding office under the Australian Security Intelligence Organisation Act 1979 .
"eligible Royal Commission" means:
(a) the Royal Commission of Western Australia referred to in a notice published in the Western Australian Government Gazette (No. 4 Special Issue) on 8 January 1991; or
(b) a prescribed Royal Commission of the Commonwealth, a State or a Territory; or
(c) a prescribed commission of inquiry of a State or a Territory; or
(d) a prescribed board of inquiry of a State or a Territory.
(a) do an act; or
(b) omit to perform an act.
"exempt Australian government agency" has the meaning given by subsection 995-1(1) of the Income Tax Assessment Act 1997 .
"failure to notify penalty" means the penalty worked out under Division 2 of Part IIA.
"general interest charge" means the charge worked out under Part IIA.
"head" , in relation to a law enforcement agency, means:
(a) in the case of the Australian Federal Police--the Commissioner of that police force;
(b) in the case of a police force of a State or the Northern Territory--the commanding officer of the police force;
(c) in the case of the Office of the Director of Public Prosecutions--the Director of Public Prosecutions;
(ca) in the case of the Australian Commission for Law Enforcement Integrity--the Integrity Commissioner (within the meaning of the Law Enforcement Integrity Commissioner Act 2006 );
(d) in the case of the Australian Crime Commission--the Chief Executive Officer of the Commission;
(dab) in the case of the Independent Commission Against Corruption--the Commissioner of the Commission;
(dac) in the case of the New South Wales Crimes Commission--the Chairperson of the Commission;
(dad) in the case of the Crime and Misconduct Commission--the Chairperson of that Commission;
(dae) in the case of the New South Wales Police Integrity Commission--the Commissioner for the New South Wales Police Integrity Commission;
(dag) in the case of the Corruption and Crime Commission of Western Australia--the Commissioner for that Commission;
(da) in the case of the Australian Securities Commission--the Chairperson of that Commission;
(e) in the case of the National Companies and Securities Commission--the Chairman of that Commission;
(f) in the case of the Corporate Affairs Commission of a State--the Commissioner for Corporate Affairs of that State;
(g) in the case of the Corporate Affairs Commission of the Northern Territory--the Commissioner for Corporate Affairs for the Northern Territory; and
(h) in the case of the Corporate Affairs Commission for the Australian Capital Territory--the Commissioner appointed under the Corporate Affairs Commission Ordinance 1980 of that Territory.
(a) the Inspector‑General; or
(b) a member of staff appointed to assist the Inspector‑General under the Inspector‑General of Intelligence and Security Act 1986 .
"Inspector-General" means the Inspector-General of Intelligence and Security holding office under the Inspector-General of Intelligence and Security Act 1986 .
"late reconciliation statement penalty " means the penalty worked out under Division 3 of Part IIA.
"law enforcement agency" means:
(a) the Australian Federal Police; or
(b) the police force of a State or of the Northern Territory; or
(c) the Office of the Director of Public Prosecutions; or
(ca) the Australian Commission for Law Enforcement Integrity; or
(d) the Australian Crime Commission; or
(dab) the Independent Commission Against Corruption established by the Independent Commission Against Corruption Act 1988 of New South Wales; or
(dac) the New South Wales Crimes Commission; or
(dae) the New South Wales Police Integrity Commission; or
(daf) the Crime and Misconduct Commission of Queensland; or
(dag) the Corruption and Crime Commission of Western Australia; or
(da) the Australian Securities Commission; or
(e) the National Companies and Securities Commission; or
(f) a Corporate Affairs Commission established under a law of a State, of the Northern Territory or of the Australian Capital Territory.
"officer" means a person appointed or engaged under the Public Service Act 1999 .
"official" , in relation to an eligible Royal Commission, means:
(a) a barrister or solicitor appointed to assist the person or persons constituting the eligible Royal Commission; or
(b) a person assisting a barrister or solicitor so appointed; or
(c) a member of a police force assigned to the eligible Royal Commission to carry out an investigation on behalf of, or under the control of, the person or persons constituting the eligible Royal Commission; or
(d) a person or employee under the control of the person or persons constituting the eligible Royal Commission.
"Second Commissioner" means a Second Commissioner of Taxation.
"Small Taxation Claims Tribunal" means the Taxation Appeals Division of the Administrative Appeals Tribunal when that Division is required under Part IIIAA of the Administrative Appeals Tribunal 1975 to be known as the Small Taxation Claims Tribunal.
"taxation law" has the meaning given by the Income Tax Assessment Act 1997 .
"tax liability" means a liability to the Commonwealth arising under, or by virtue of, a taxation law.
"Tribunal" means the Administrative Appeals Tribunal or, in appropriate circumstances, the Small Taxation Claims Tribunal.
(2) Despite the definition of taxation law in subsection (1), an Excise Act (as defined in subsection 4(1) of the Excise Act 1901 ) is not a taxation law for the purposes of Part III of, and Subdivision 284‑B in Schedule 1 to, this Act.
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