AustLII Tasmanian Consolidated Acts

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TAXATION ADMINISTRATION ACT 1997 - SECT 3

Interpretation

In this Act, unless the contrary intention appears –
approval means an approval referred to in Division 2 of Part 6 ;
approved form means a form approved by the Commissioner;
assessment means –
(a) an assessment made under Part 3 of the tax liability of a person; and
(b) a reassessment; and
(c) a compromise assessment;
authorised officer means –
(a) the Commissioner; and
(b) a person appointed as an authorised officer under section 15 ;
business day means a day other than a Saturday, a Sunday or a statutory holiday as defined in the Statutory Holidays Act 2000 ;
charge includes pass on;
commencement day means the day on which this Act commences;
Commissioner means the Commissioner of State Revenue referred to in section 7 ;
compromise assessment means an assessment under section 22 ;
function includes a duty;
interest means interest payable under Division 1 of Part 5 ;
interest rate means the interest rate referred to in section 35 ;
investigation means an investigation under Part 9 ;
non-reviewable decision means a decision referred to in section 5 ;
penalty tax means a tax referred to in Division 2 of Part 5 ;
premises includes land, a vehicle, a vessel and an aircraft;
reassessment means reassessment of tax liability under section 19 ;
record means –
(a) any instrument, document, record, film, tape, disc or other device or medium on which information is recorded or stored mechanically, photographically, electronically, electromagnetically or otherwise; and
(b) any other information kept in any form or device;
Recorder of Titles means the person appointed as Recorder of Titles under section 4(1) of the Land Titles Act 1980 ;
required record is a record required to be kept under a taxation law;
return means a return, statement, certificate, application, report or other record that –
(a) is required or authorised under a taxation law to be lodged with the Commissioner or a specified person; and
(b) is liable to tax or records matters in respect of which there is or may be a tax liability;
tax means –
(a) a tax or duty payable under a taxation law; and
(b) interest and penalty tax; and
(c) any other amount payable by a taxpayer under a taxation law;
tax agent means a person engaged by a taxpayer for fee or reward, otherwise than as an employee, who prepares, or assists in the final preparation of, any instrument or return on behalf of the taxpayer;
taxation law means a law referred to in section 4 ;
tax default means a failure by a taxpayer to pay the whole or part of tax that the taxpayer is liable to pay;
tax liability means a liability to pay tax;
tax officer means –
(a) an authorised officer; and
(b) any other person engaged in the administration or execution of a taxation law;
taxpayer means a person who –
(a) is assessed as liable to pay an amount of tax; or
(b) has paid an amount as tax; or
(c) is liable or may be liable to pay tax;
trustee includes –
(a) a person who is a trustee under an implied or constructive trust; and
(b) in relation to a deceased person, an executor of the will, or an administrator of the estate, of the deceased person; and
(c) a receiver or manager of the property of a company, or a liquidator of a company for the purpose of its winding-up; and
(d) a receiver, guardian, committee or manager of the property of a person under a legal or other disability; and
(e) a person having possession, control or management of a business or property of a person who is under a legal or other disability; and
(f) any person acting in a fiduciary capacity.



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