Commonwealth Consolidated Acts

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TAXATION ADMINISTRATION ACT 1953 - SECT 2

Interpretation

             (1)  In this Act (except Schedule 1), unless the contrary intention appears:

"approved form " has the meaning given by Schedule 1.

"ASIO " means the Australian Security Intelligence Organisation.

"assessable amount " has the meaning given by subsection 155-5(2) in Schedule 1.

"Australia " , when used in a geographical sense, has the same meaning as in the Income Tax Assessment Act 1997 .

"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 .

"engage in conduct " means:

                     (a)  do an act; or

                     (b)  omit to perform an act.

"excess concessional contributions determination " has the same meaning as in subsection 995-1(1) of the Income Tax Assessment Act 1997 .

"excise law " has the meaning given by the Income Tax Assessment Act 1997 .

"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.

"fuel tax law " has the meaning given by the Fuel Tax Act 2006 .

"general interest charge " means the charge worked out under Part IIA.

"Immigration Department " has the meaning given by the Income Tax Assessment Act 1997 .

"Immigration Secretary " has the meaning given by the Income Tax Assessment Act 1997 .

"indirect tax law " has the meaning given by the Income Tax Assessment Act 1997 .

"ineligible income tax remission decision " has the meaning given by section 14ZS.

"late reconciliation statement penalty " means the penalty worked out under Division 3 of Part IIA.

"migration officer " means:

                     (a)  the Immigration Secretary; or

                     (b)  an employee of the Immigration Department.

"objection decision " has the meaning given by subsection 14ZY(2).

"officer " means a person appointed or engaged under the Public Service Act 1999 .

"private indirect tax ruling " means a private ruling, to the extent that it relates to an indirect tax law (other than the fuel tax law).

"private ruling " has the meaning given by section 359-5 in Schedule 1.

"registered tax agent or BAS agent " has the same meaning as in the Tax Agent Services Act 2009 .

"Second Commissioner " means a Second Commissioner of Taxation.

"taxation law " has the meaning given by the Income Tax Assessment Act 1997 .

Note:          See also subsection (2).

"tax liability " means a liability to the Commonwealth arising under, or by virtue of, a taxation law.

"Tribunal " means the Administrative Appeals 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 this Act.



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