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.