Commonwealth Consolidated Regulations

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FEDERAL COURT RULES 2011 - RULE 33.01

Definitions for Division 33.1

  (1)   In this Division:

"AOD appeal" means an appeal under section   14ZZ of the Taxation Administration Act to the Court against a reviewable objection decision.

"Commissioner" means the Commissioner, a Second Commissioner or a Deputy Commissioner, within the meaning of the Taxation Administration Act.

"DPO appeal" means an appeal under section   14V of the Taxation Administration Act to the Court against the making of a departure prohibition order.

"Taxation Administration Act" means the Taxation Administration Act 1953 .

  (2)   For an AOD appeal, an expression used in this Division that is defined for Part   IVC of the Taxation Administration Act, or Division   359 in Schedule   1 to that Act, has the same meaning in this Division as it has in that Part or Division.

  (3)   For a DPO appeal, an expression used in this Division that is defined for Part   IVA of the Taxation Administration Act has the same meaning in this Division as it has in that Part.

Note:   For the definitions of objection decision , reviewable objection decision , taxation decision and taxation objection , see section   14ZQ of the Taxation Administration Act. For the definition of departure prohibition order , see section   14Q of the Taxation Administration Act.


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