TAXATION ADMINISTRATION ACT 1996 - SECT 3 Definitions

TAXATION ADMINISTRATION ACT 1996 - SECT 3

3 Definitions

(1) In this Act--


"assessment" means an assessment made by the Chief Commissioner under Part 3 of the tax liability of a person under a taxation law, and includes--

(a) a reassessment and a compromise assessment under Part 3, and

(b) an assessment by the Supreme Court or the Civil and Administrative Tribunal on an application for a review.

"authorised officer" means a person who is an authorised officer under section 68.


"Chief Commissioner" means the Chief Commissioner referred to in section 60.


"Commissioner" means the Commissioner referred to in section 64.


"exercise" a function includes perform a duty.


"function" includes a power, authority or duty.


"Hardship Review Board" means the Hardship Review Board constituted under the State Debt Recovery Act 2018 .


"investigation" means an investigation under Division 2 of Part 9.


"premises" includes land, a vehicle, a vessel and an aircraft.


"recognised revenue law" has the meaning given by section 80A.


"record" means--

(a) a documentary record, or

(b) a record made by an electronic, electromagnetic, photographic or optical process, or

(c) any other kind of record.

"return" means a return, statement, application, report or other record that--

(a) is required or authorised under a taxation law to be lodged by a person with the Chief Commissioner or a specified person, and

(b) is liable to tax or records matters in respect of which there is or may be a tax liability.

"review" means a review by the Supreme Court, or an administrative review by the Civil and Administrative Tribunal, on an application made under Division 2 of Part 10.


"tax" means a tax, duty, contribution or levy under a taxation law, and includes--

(a) interest and penalty tax under Part 5, and

(b) any other amount paid or payable by a taxpayer to the Chief Commissioner under a taxation law.

"tax debt" --see section 44.


"taxation law" has the meaning given by section 4.

Note : See also section 5 (Application of Act to State tax-equivalent regime).

"tax default" means a failure by a taxpayer to pay, in accordance with a taxation law, the whole or part of tax that the taxpayer is liable to pay.


"tax officer" means--

(a) the Chief Commissioner, or

(b) the Commissioner, or

(c) an authorised officer, or

(d) any other person engaged (whether as an officer or employee or otherwise) in the administration or enforcement of a taxation law.

"taxpayer" means a person who has been assessed as liable to pay an amount of tax, who has paid an amount as tax or who is liable or may be liable to pay tax.


"this jurisdiction" means New South Wales.


"trustee" includes--

(a) a person who is a trustee under an implied or constructive trust, and

(b) in relation to a deceased person--an executor of the will, or an administrator of the estate, of the deceased person, and

(c) a receiver or manager of the property of a company, or a liquidator of a company for the purpose of its winding up, and

(d) a receiver, guardian, committee or manager of the property of a person under a legal or other disability, and

(e) a person having possession, control or management of a business or property of a person who is under a legal or other disability, and

(f) any person acting in a fiduciary capacity.

Note : The Interpretation Act 1987 contains definitions and other provisions that affect the interpretation and application of this Act.

(2) Notes in the text of this Act do not form part of the Act.