New South Wales Consolidated Acts New South Wales Consolidated ActsIn this Act:
"invalidity" of taxation legislation includes invalidity of a portion of the
legislation or of an application of the legislation.
"pay" a tax includes recover the tax by legal proceedings.
"proceedings" includes proceedings for an order in the nature of prohibition,
certiorari or mandamus or for a declaration or injunction or for any other
relief.
"tax" includes a fee, charge or other impost.
"taxation legislation" means:
(a) an Act imposing or relating to a tax, or
(b) a provision of such an Act, or
(c) a regulation under such an Act, or
(d) a provision of such a regulation.