Commonwealth Numbered Regulations Commonwealth Numbered Regulations(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.