Taxation Administration Act 1953

PART IIIA - CO-OPERATION BETWEEN COMMONWEALTH AND STATE TAXATION AUTHORITIES  

Division 1 - Interpretation  

SECTION 13D   INTERPRETATION  

13D(1)   [Definitions]  

In this Part, unless the contrary intention appears -

Australian Capital Territory
includes the Jervis Bay Territory;

officer
means:

(a) a person appointed or engaged under the Public Service Act 1999 ; or

(b) a State taxation officer;

State
includes the Northern Territory;

State Minister
means:

(a) in relation to a State other than the Northern Territory - a Minister of the Crown of the State; or

(b) in relation to the Northern Territory - a Minister of the Northern Territory;

State tax law
means a law of a State relating to taxation;

State taxation officer
means:

(a) a person or authority, not being a State Minister, who or which is for the time being authorised under a law of a State to perform the functions of a State taxation officer under this Part; or

(b) a person, not being a State Minister, authorised by writing signed by a person or authority referred to in paragraph (a) to act under this Part;

Territory
means the Australian Capital Territory;

Territory tax law
means a law of the Territory relating to taxation;

Territory taxation officer
means:

(a) a person or authority, not being a Minister of State of the Commonwealth, who or which is for the time being authorised under a law of the Territory to perform the functions of a Territory taxation officer under this Part; or

(b) a person, not being a Minister of State of the Commonwealth, authorised by writing signed by a person or authority referred to in paragraph (a) to act under this Part.

13D(2)   [Reference to State tax law]  

A reference in Division 3 or 4 to a State tax law includes a reference to a Territory tax law.

13D(3)   [Reference to State taxation officer]  

A reference in Division 3 or 4 to a State taxation officer includes a reference to a Territory taxation officer.