TAXATION BOARDS OF REVIEW (TRANSFER OF JURISDICTION) ACT 1986 (REPEALED)

PART XXXI - TRANSITIONAL AND REPEALS  

SECTION 213  

213   INTERPRETATION  
In this Part -

"Board of Review"
means a Board of Review constituted under Division 1 of Part V of the Income Tax Assessment Act 1936 as in force immediately before 1 July 1986;

"relevant tax law"
means -

(a) the Australian Capital Territory Taxation (Administration) Act 1969 ;

(b) the Bank Accounts Debits Tax Administration Act 1982 ;

(c) the Estate Duty Assessment Act 1914 ;

(d) the Fringe Benefits Tax Assessment Act 1986 ;

(e) the Gift Duty Assessment Act 1941 ;

(f) the Loan (Drought Bonds) Act 1969 ;

(g) the Income Tax Assessment Act 1936 ;

(h) the Pay-roll Tax Assessment Act 1941 ;

(j) the Pay-roll Tax (Territories) Assessment Act 1971 ;

(k) an Act providing for the assessment of sales tax;

(m) the Taxation Administration Act 1953 ;

(n) the Taxation (Unpaid Company Tax) Assessment Act 1982 ;

(o) the Trust Recoupment Tax Assessment Act 1985 ; and

(p) the Wool Tax (Administration) Act 1964 ;

"Tribunal"
means the Administrative Appeals Tribunal.