TERMINATION PAYMENTS TAX (ASSESSMENT AND COLLECTION) REGULATIONS

REGULATION 2   DEFINITIONS  

2    In these Regulations, unless the contrary intention appears:

``document'' includes any electronic communication that represents or reproduces words, figures or symbols in visible form;

``information'' includes information in written or electronic form;

``the Act'' means the Termination Payments Tax (Assessment and Collection) Act 1997.

[NOTE:

A number of expressions used in these Regulations are defined by section 31 of the Termination Payments Tax (Assessment and Collection) Act 1997, including:

• assessment

• Commissioner

• interest

• late payment penalty

• surcharge]