In this
Division —
“Commissioner” has the meaning given
to that term by the Taxation Administration Act 2003 ;
“operating account” means an agency
special purpose account established and maintained under the
Financial Management Act 2006 section 16;
“owner” has the meaning given to that
term in the Land Tax Assessment Act 2002 , and includes a person taken to
be an owner of land under section 8 of that Act;
“rate” means a rate determined in
relation to land under section 130(1);
“rate determination” means a
determination under section 130(1);
“rates amount” means an amount payable
by way of rates under this Division.