SECTION 3
DEFINITIONS
3
In this Act, unless the contrary intention appears -
``Agent''
includes every person who in Australia, for or on behalf of any
person out of Australia (in this section called ``the principal''),
holds or has the management or control of the business of his principal,
and every person declared by the Commissioner to be an agent or the
sole agent for any person for the purposes of this Act;
``Company''
includes all bodies or associations, corporate or unincorporate,
but does not include partnerships;
``Deputy Commissioner''
means a Deputy Commissioner of Taxation;
``Goods''
includes commodities, but (except in the application of this
Act to goods to which the
Sales Tax Assessment Act (No. 9) 1930
or the
Sales Tax Assessment Act (No. 10) 1985 applies) does
not include goods which have, either through a process of retailing
or otherwise, gone into use or consumption in Australia;
History
Definition of ``Goods'' amended by No 144 of 1985, s 16, effective
10 May 1985, by substituting the words ``or the Sales Tax Assessment
Act (No. 10) 1985'' for the words, or that Act as amended from time to
time''.
``monthly remitter''
has the same meaning as in the
Sales Tax Assessment Act (No. 1)
1930;
History
Definition of ``monthly remitter'' inserted by No 52 of 1991, s 3 and
Sch, effective 24 April 1991.
``Person''
includes a company;
``quarterly remitter''
has the same meaning as in the
Sales Tax Assessment Act (No. 1)
1930;
History
Definition of ``quarterly remitter'' inserted by No 52 of 1991, s 3
and Sch, effective 24 April 1991.
``Sales tax''
means any tax imposed under the name of sales tax by any Act;
History
Definition of ``Sales tax'' or ``tax'' amended by No 216 of 1973,
effective 31 December 1973.
``Sales Tax Assessment Act''
means an Act providing for the assessment of sales tax;
History
Definition of ``Sales Tax Assessment Act'' substituted by No 47 of
1985, s 61 the and Schedule, effective 30 May 1985. The definition
formerly read:
`Sales Tax Assessment Act'
means any of the following Acts: -
the
Sales Tax Assessment Act (No. 1) 1930,
the
Sales Tar Assessment Act (No. 2) 1930,
the
Sales Tax Assessment Act (No. 3) 1930,
the
Sales Tax Assessment Act (No. 4) 1930,
the
Sales Tax Assessment Act (No. 5) 1930,
the
Sales Tax Assessment Act (No. 6) 1930,
the
Sales Tax Assessment Act (No. 7) 1930,
the
Sales Tax Assessment Act (No. 8) 1930, and
the
Sales Tax Assessment Act (No. 9) 1930,
and includes any of those Acts as amended from time to time;
``sales tax quarter''
has the same meaning as in the
Sales Tax Assessment Act (No. 1)
1930;
History
Definition of ``sales tax quarter'' inserted by No 52 of 1991, s 3
and Sch, effective 24 April 1991.
``the Commissioner''
means the Commissioner of Taxation;
History
Definition of ``the Commissioner'' amended by No 123 of 1984, s 286,
effective 14 December 1984, by omitting the words ``and, when used in
relation to any matter in respect of which the Second Commissioner or a
Deputy Commissioner may exercise any power or function by virtue of a
delegation conferred upon him pursuant to section four of this Act,
includes the Second Commissioner or that Deputy Commissioner''.
[``the Regulations''
(Omitted by No 216 of 1973, effective 31 December 1973)
``the Second Commissioner''
means a Second Commissioner of Taxation;
History
Definition of ``the Second Commissioner'' amended by No 216 of 1973,
effective 31 December 1973.
``this Act''
includes Part IVC of the
Taxation Administration Act 1953, in
so far as that Part relates to a Sales Tax Assessment Act;
History
Definition of ``this Act'' inserted by No 216 of 1991, s 113, Sch 4,
effective 1 March 1992.
``Trustee''
, in addition to every person appointed or constituted trustee by
act of parties, by order or declaration of a court, or by operation of law,
includes -
(a)
an executor or administrator, guardian, committee, receiver, or
liquidator; and
(b)
every person having or taking upon himself the administration or
control of goods affected by any express or implied trust, or acting in
any fiduciary capacity, or having the possession, control or management
of the goods of a person under any legal or other disability.
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