Taxation Administration Act 1953
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Hide history noteIn this Part, unless the contrary intention appears -
Australian Capital Territory
includes the Jervis Bay Territory;
(a) a person appointed or engaged under the Public Service Act 1999 ; or
(b) a State taxation officer;
State
includes the Northern Territory;
(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;
(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.
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