COAL EXCISE ACT 1949 (REPEALED)

SECTION 4 (Repealed by 74 of 2006)  

4   INTERPRETATION  
In this Act, unless the contrary intention appears:

"CEO"
means the Commissioner of Taxation;

"coal"
means any goods upon which, under the name of coal, any excise duty imposed by the Parliament is payable;

"coal mine"
means the premises in respect of which a producer is licensed to produce coal and includes all adjacent premises used in connexion therewith or with the business of the producer;

"Collector"
has the same meaning as in the Excise Act 1901 ;

"duty"
means duty of Excise;

"licence"
means a licence under this Act to produce coal;

officer
means a person employed or engaged under the Public Services 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 ).

"producer"
means a person licensed under this Act to produce coal;

"this Act"
includes the regulations.