A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)

Part 1 - Preliminary  

3   Definitions - the dictionary etc  

(1)    
The dictionary at the end of these Regulations defines words and expressions for the purposes of the Regulations, and includes references to words and expressions that are defined in the Act or elsewhere in the Regulations ( signpost definitions ).

Example of signpost definition

The signpost definition ` interest see regulation 40-5.02' means that the word interest is defined in regulation 40-5.02.

(2)    
The dictionary does not include a signpost definition for a word or expression if the word or expression is not used in more than 1 regulation.

(3)    
The dictionary is part of these Regulations.

(4)    
A definition of, or reference to, a word or expression in the dictionary applies to each use of the word or expression in these Regulations, unless the contrary intention appears.