Taxation Laws Amendment (Excise Arrangements) Act 2001 (25 of 2001)

Schedule 6   Amendment of the Coal Excise Act 1949

4   Section 4 (definition of officer)

Repeal the definition, substitute:

officer means a person employed or engaged under the Public Service Act 1999 who is:

(a) exercising powers; or

(b) performing functions;

under, pursuant to or in relation to a taxation law (as defined by the Taxation Administration Act 1953).