Tasmanian Consolidated Acts Tasmanian Consolidated Acts
In this Division –
"invalidity", in relation to taxation legislation, includes invalidity of an application of the legislation;
"mistake" means mistake of law or fact as to the validity or invalidity of any taxation legislation;
"public authority" means any body corporate established under an enactment or in the exercise of a prerogative right of the Crown to administer or control any department, business, undertaking or public institution on behalf of the State;
"tax" includes a fee, charge or other statutory impost;
"taxation legislation" means –(a) an Act imposing or relating to a tax; or
(b) a provision of that Act; or
(c) a regulation made under that Act; or
(d) a provision of a regulation made under that Act.