Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) In this Part, unless the contrary intention appears:
"Australian Capital Territory" includes the Jervis Bay Territory.
(a) a person appointed or engaged under the Public Service Act 1999 ; or
(b) a State taxation officer.
"State" includes the Northern Territory.
(a) in relation to a State other than the Northern Territory--a Minister of the Crown of the State; or
(b) in relation to the Northern Territory--a Minister of the Northern Territory.
"State taxation officer" means:
(a) a person or authority, not being a State Minister, who or which is for the time being authorised under a law of a State to perform the functions of a State taxation officer under this Part; or
(b) a person, not being a State Minister, authorised by writing signed by a person or authority referred to in paragraph (a) to act under this Part.
"State tax law" means a law of a State relating to taxation.
"Territory" means the Australian Capital Territory.
"Territory taxation officer" means:
(a) a person or authority, not being a Minister of State of the Commonwealth, who or which is for the time being authorised under a law of the Territory to perform the functions of a Territory taxation officer under this Part; or
(b) a person, not being a Minister of State of the Commonwealth, authorised by writing signed by a person or authority referred to in paragraph (a) to act under this Part.
"Territory tax law" means a law of the Territory relating to taxation.
(2) A reference in Division 3 or 4 to a State tax law includes a reference to a Territory tax law.
(3) A reference in Division 3 or 4 to a
State taxation officer includes a reference to a Territory taxation officer.