TAXATION ADMINISTRATION ACT 1953
In this Act (except Schedule 1 ), unless the contrary intention appears -
has the meaning given by Schedule 1 .
[ CCH Note: Definition of " eligible recipient " will be inserted by No 10 of 2019, s 3 and Sch 1 item 14, effective 1 July 2019. For application provision, see note under Part IVD heading. The definition will read:
has the meaning given by section 14ZZV .
[ CCH Note: Definition of " eligible whistleblower " will be inserted by No 10 of 2019, s 3 and Sch 1 item 14, effective 1 July 2019. For application provision, see note under Part IVD heading. The definition will read:
has the meaning given by section 14ZZU .
(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 .
exempt Australian government agency
has the meaning given by subsection 995-1(1) of the Income Tax Assessment Act 1997 .
general interest charge
means the charge worked out under Part IIA .
ineligible income tax remission decision
has the meaning given by section 14ZS .
(a) the Immigration Secretary; or
(b) an employee of the Immigration Department.
has the meaning given by subsection 14ZY(2) .
See also subsection (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.
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