TAXATION ADMINISTRATION ACT 1953

PART I - PRELIMINARY  

SECTION 2   INTERPRETATION  

2(1)  


In this Act (except Schedule 1 ), unless the contrary intention appears -

approved form
has the meaning given by Schedule 1 .

ASIO
means the Australian Security Intelligence Organisation.

ASIO officer
(Repealed by No 145 of 2010)

assessable amount
has the meaning given by subsection 155-5(2) in Schedule 1 .

Australia
, when used in a geographical sense, has the same meaning as in the Income Tax Assessment Act 1997 .

authorised ASIO officer
(Repealed by No 145 of 2010)

authorised law enforcement agency officer
(Repealed by No 145 of 2010)

authorised Royal Commission officer
(Repealed by No 145 of 2010)

Chairperson
(Repealed by No 145 of 2010)

Commissioner
means the Commissioner of Taxation.

Customs diesel fuel rebate provision
(Repealed by No 54 of 2003)

Deputy Commissioner
means any Deputy Commissioner of Taxation.

Director-General of Security
means the Director-General of Security holding office under the Australian Security Intelligence Organisation Act 1979 .

eligible Royal Commission
(Repealed by No 145 of 2010)

engage in conduct
means:


(a) do an act; or


(b) omit to perform an act.

excess concessional contributions determination
has the same meaning as in subsection 995-1(1) of the Income Tax Assessment Act 1997 .

excise law
has the meaning given by the Income Tax Assessment Act 1997 .

exempt Australian government agency
has the meaning given by subsection 995-1(1) of the Income Tax Assessment Act 1997 .

failure to notify penalty
means the penalty worked out under Division 2 of Part IIA .

fuel tax law
has the meaning given by the Fuel Tax Act 2006 .

general interest charge
means the charge worked out under Part IIA .

head
(Repealed by No 145 of 2010)

IGIS officer
(Repealed by No 145 of 2010)

Immigration Department
has the meaning given by the Income Tax Assessment Act 1997 .

Immigration Minister
(Repealed by No 110 of 2014)

Immigration Secretary
has the meaning given by the Income Tax Assessment Act 1997 .

indirect tax law
has the meaning given by the Income Tax Assessment Act 1997 .

ineligible income tax remission decision
has the meaning given by section 14ZS .

Inspector-General
(Repealed by No 145 of 2010)

late reconciliation statement penalty
means the penalty worked out under Division 3 of Part IIA .

law enforcement agency
(Repealed by No 145 of 2010)

migration officer
means:


(a) the Immigration Secretary; or


(b) an employee of the Immigration Department.

objection decision
has the meaning given by subsection 14ZY(2) .

officer
means a person appointed or engaged under the Public Service Act 1999 .

official
(Repealed by No 145 of 2010)

private ancillary fund
(Repealed by No 147 of 2011)

private indirect tax ruling
means a private ruling, to the extent that it relates to an indirect tax law (other than the fuel tax law).

private ruling
has the meaning given by section 359-5 in Schedule 1 .

registered tax agent or BAS agent
has the same meaning as in the Tax Agent Services Act 2009 .

Second Commissioner
means a Second Commissioner of Taxation.

Small Taxation Claims Tribunal
(Repealed by No 60 of 2015)

SPOR taxpayer
(Repealed by No 161 of 2005)

taxation law
has the meaning given by the Income Tax Assessment Act 1997 .

Note:

See also subsection (2).

tax liability
means a liability to the Commonwealth arising under, or by virtue of, a taxation law.

Tribunal
means the Administrative Appeals Tribunal.

2(2)  


Despite the definition of taxation law in subsection (1), an Excise Act (as defined in subsection 4(1) of the Excise Act 1901 ) is not a taxation law for the purposes of Part III of this Act.

This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.