S 14A repealed by No 88 of 2009, s 3 and Sch 5 item 252, effective 18 September 2009. S 14A formerly read:
SECTION 14A INTERPRETATION
14A
In this Part, unless the contrary intention appears
-
Australian tax
means tax imposed by a law of the Commonwealth or of a Territory;
History
Definition of
"
Australian tax
"
amended by No 65 of 1985.
Board of Review
(Omitted by No 48 of 1986)
History
Definition of
"
Board of Review
"
omitted by No 48 of 1986 and formally amended by No 65 of 1985.
"Commissioner"
(Omitted by No 123 of 1984)
"Deputy Commissioner"
(Omitted by No 123 of 1984)
Reserve Bank
or
Bank
means the Reserve Bank of Australia;
"Second Commissioner"
(Omitted by No 123 of 1984)
"Supreme Court"
(Omitted by No 48 of 1986)
History
Definition of
"
Supreme Court
"
amended by No 123 of 1984 and inserted by No 19 of 1979.
tax clearance certificate
or
certificate
means a certificate issued under section
14C
;
taxation law
means a law of the Commonwealth or of a Territory imposing a tax or otherwise dealing with Australian tax.
History
Definition of
"
taxation law
"
amended by No 65 of 1985.
this Part
includes Part
IVC
of the
Taxation Administration Act 1953
, insofar as that Part relates to this Part.
History
Definition of
"
this Part
"
inserted by No 216 of 1991.
S 14A inserted by No 133 of 1974.
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