SALES TAX PROCEDURE (OLD LAW) REGULATIONS (Repealed by 216 of 2006)

PART I - PRELIMINARY  

REGULATION 3   DEFINITIONS  

3(1)    
In these Regulations, unless the contrary intention appears -

"Board of Review"
means a Board of Review constituted under the Income Tax Assessment Act 1936 or that Act as amended at any time;

"Liquidator"
means the person who, whether or not appointed as liquidator, is the person required by law to carry out the winding-up of a company;

"public officer"
means a public officer of a company for the purposes of a Sales Tax Assessment Act;

"registered"
means registered under any Sales Tax Assessment Act;

"Second Commissioner"
means a Second Commissioner of Taxation holding office under the Taxation Administration Act 1953-1968 ;

"taxpayer"
means a person chargeable with sales tax;

"the Act"
means the Sales Tax Procedure Act 1934 .

3(2)    

3(3)