Tasmanian Consolidated Acts Tasmanian Consolidated Acts
In this Act –
"authorised officer" means –(a) the Commissioner; or
(b) a person appointed as an authorised officer under section 4G;
"charges" means charges payable under Part 9 of the Local Government Act 1993 and, if a discount has been given, means the amount of charges actually paid, but does not include any penalty or interest charges imposed under that Act;
"Commissioner" means the Commissioner of State Revenue appointed under section 7 of the Taxation Administration Act 1997;
"eligible pensioner" means an eligible pensioner within the meaning of the regulations made and in force under this Act;
"municipality" means a council within the meaning of the Local Government Act 1993;
"rates" means rates payable under Part 9 of the Local Government Act 1993 and, if a discount has been given, means the amount of rates actually paid, but does not include any penalty or interest charges imposed under that Act;
"remission" includes a rebate;
"spouse" includes the person with whom a person is, or was at the time of his or her death, in a significant relationship, within the meaning of the Relationships Act 2003.