PART I
-
PRELIMINARY
SECTION 2
INTERPRETATION
2(1)
In this Act (except Schedule
1
), unless the contrary intention appears
-
approved form
has the meaning given by Schedule
1
.
History
Definition of
"
approved form
"
inserted by No 12 of 2012, s 3 and Sch 6 item 27, effective 22 December 1999.
ASIO
means the Australian Security Intelligence Organisation.
History
Definition of
"
ASIO
"
inserted by No 161 of 1999.
ASIO officer
(Repealed by No 145 of 2010)
History
Definition of
"
ASIO officer
"
repealed by No 145 of 2010, s 3 and Sch 2 item 96, effective 17 December 2010. The definition formerly read:
ASIO officer
means:
(a)
the Director-General of Security; or
(b)
a person employed under paragraph 84(1)(a) or (b) of the
Australian Security Intelligence Organisation Act 1979
.
Definition of
"
ASIO officer
"
inserted by No 161 of 1999.
assessable amount
has the meaning given by subsection
155-5(2)
in Schedule
1
.
History
Definition of
"
assessable amount
"
inserted by No 21 of 2015, s 3 and Sch 7 item 33, effective 20 March 2015.
Australia
, when used in a geographical sense, has the same meaning as in the
Income Tax Assessment Act 1997
.
History
Definition of
"
Australia
"
inserted by No 2 of 2015, s 3 and Sch 4 item 75, applicable from 1 July 2015.
authorised ASIO officer
(Repealed by No 145 of 2010)
History
Definition of
"
authorised ASIO officer
"
repealed by No 145 of 2010, s 3 and Sch 2 item 97, effective 17 December 2010. The definition formerly read:
authorised ASIO officer
means:
(a)
the Director-General of Security; or
(b)
any other ASIO officer who has been authorised in writing by the Director-General of Security to receive particular tax information.
Definition of
"
authorised ASIO officer
"
inserted by No 161 of 1999.
authorised law enforcement agency officer
(Repealed by No 145 of 2010)
History
Definition of
"
authorised law enforcement agency officer
"
repealed by No 145 of 2010, s 3 and Sch 2 item 98, effective 17 December 2010. The definition formerly read:
authorised law enforcement agency officer
means:
(a)
the head of a law enforcement agency; or
(b)
an officer of a law enforcement agency authorised in writing by the head of the agency to perform the functions of an authorised law enforcement agency officer under this Act.
Definition of
"
authorised law enforcement agency officer
"
inserted by No 107 of 1989.
authorised Royal Commission officer
(Repealed by No 145 of 2010)
History
Definition of
"
authorised Royal Commission officer
"
repealed by No 145 of 2010, s 3 and Sch 2 item 99, effective 17 December 2010. The definition formerly read:
authorised Royal Commission officer
means:
(a)
the person, or each of the persons, constituting an eligible Royal Commission; or
(b)
an official of an eligible Royal Commission authorised in writing by the Chairperson of the eligible Royal Commission to perform the functions of an authorised Royal Commission officer under this Act.
Definition of
"
authorised Royal Commission officer
"
inserted by No 47 of 1992.
Chairperson
(Repealed by No 145 of 2010)
History
Definition of
"
Chairperson
"
repealed by No 145 of 2010, s 3 and Sch 2 item 100, effective 17 December 2010. The definition formerly read:
Chairperson
,
in relation to an eligible Royal Commission, means:
(a)
if the eligible Royal Commission is constituted by a single person
-
that person; or
(b)
if:
(i)
the eligible Royal Commission is constituted by 2 or more members; and
(ii)
one of those members is appointed to be the Chairperson (however described) of the eligible Royal Commission;
that member; or
(c)
if:
(i)
the eligible Royal Commission is constituted by 2 or more members; and
(ii)
paragraph (b) does not apply;
whichever of those members is designated as the Chairperson of the eligible Royal Commission for the purposes of this Act in accordance with a written notice that is:
(iii)
signed by all of those members; and
(iv)
given to the Commissioner.
Definition of
"
Chairperson
"
inserted by No 47 of 1992.
Commissioner
means the Commissioner of Taxation.
Customs diesel fuel rebate provision
(Repealed by No 54 of 2003)
History
Definition of
"
Customs diesel fuel rebate provision
"
repealed by No 54 of 2003, s 3 and Sch 5 item 1, effective 1 July 2003. The definition formerly read:
Customs diesel fuel rebate provision
means:
(a)
section 164, 164A, 164AA, 164AB, 164AC, 164AD, 164AE, 164AF or 240A, or subsection 273GAA(6), of the
Customs Act 1901
; or
(b)
any regulation made under the
Customs Act 1901
for the purposes of a provision referred to in paragraph (a).
Act No 54 of 2003, s 3 and Sch 5 item 37 contains the following transitional provision:
37 Transitional
(1) Despite the amendments made by this Schedule, the
Taxation Administration Act 1953
continues to apply, as if it had not been amended by this Schedule, in relation to any act or omission:
(a)
that took place before 1 July 2003 under or for the purposes of the
Diesel and Alternative Fuels Grants Scheme Act 1999
; or
(b)
that takes place on or after that day under or for the purposes of that Act in its continued operation in accordance with item 2 of Schedule 2 to this Act.
Note:
The above subitem will, for example, have the effect that:
(a) an order may be made under section
8W
in the
Taxation Administration Act 1953
in relation to an offence committed in relation to the
Diesel and Alternative Fuels Grants Scheme Act 1999
before or after its repeal; and
(b) a document may be certified under section
15A
in the
Taxation Administration Act 1953
as a true copy of a document obtained under the
Diesel and Alternative Fuels Grants Scheme Act 1999
before or after its repeal.
(2) Despite the repeal of subsection
17B(8)
of the
Taxation Administration Act 1953
, section
17B
of that Act continues to apply in relation to conduct that constituted or would constitute a contravention of the
Diesel and Alternative Fuels Grants Scheme Act 1999
, in its continued operation in accordance with item 2 of Schedule 2 to this Act, as if that Act were a taxation law.
Act No 54 of 2003, s 3 and Sch 7 item 1 contains the following additional transitional provision:
Transitional extension of Energy Grants (Credits) Scheme to certain fuel purchased or imported into Australia before 1 July 2003
(1) This item applies if, during the period from the beginning of 1 July 2000 until the end of 30 June 2003, a person purchased or imported into Australia on-road diesel fuel, on-road alternative fuel or off-road diesel fuel, within the meaning of the
Energy Grants (Credits) Scheme Act 2003
.
(2) The
Energy Grants (Credits) Scheme Act 2003
applies to such fuel in the same way as it applies to on-road diesel fuel, on-road alternative fuel or off-road diesel fuel purchased or imported into Australia on or after 1 July 2003.
(3) If, as a result of subitem (2), a person becomes entitled to an energy grant under the
Energy Grants (Credits) Scheme Act 2003
, the person is not entitled to make a claim for payment of the grant under section
15
of the
Product Grants and Benefits Administration Act 2000
if:
(a) the person has made a claim (other than one that has been withdrawn) in respect of the same fuel under section
15
of the
Diesel and Alternative Fuels Grants Scheme Act 1999
, including in its operation in accordance with item 2 of Schedule 2 to this Act; or
(b) the person has made an application (other than one that has been withdrawn) in respect of the same fuel under section
164
of the
Customs Act 1901
, including in its operation in accordance with item 25 of Schedule 3 to this Act; or
(c) the person has made an application (other than one that has been withdrawn) in respect of the same fuel under section
78A
of the
Excise Act 1901
, including in its operation in accordance with item 18 of Schedule 4 to this Act.
Definition of
"
Customs diesel fuel rebate provision
"
inserted by No 25 of 2001.
Deputy Commissioner
means any Deputy Commissioner of Taxation.
Director-General of Security
means the Director-General of Security holding office under the
Australian Security Intelligence Organisation Act 1979
.
History
Definition of
"
Director-General of Security
"
inserted by No 161 of 1999.
eligible recipient
has the meaning given by section
14ZZV
.
History
Definition of
"
eligible recipient
"
inserted by No 10 of 2019, s 3 and Sch 1 item 14, applicable in relation to disclosures that: (a) are made at or after 1 July 2019 (the
commencement time
); and (b) relate to matters that occur or occurred before, at or after 1 July 2019.
eligible Royal Commission
(Repealed by No 145 of 2010)
History
Definition of
"
eligible Royal Commission
"
repealed by No 145 of 2010, s 3 and Sch 2 item 101, effective 17 December 2010. The definition formerly read:
eligible Royal Commission
means:
(a)
the Royal Commission of Western Australia referred to in a notice published in the
Western Australian Government Gazette
(No. 4 Special Issue) on 8 January 1991; or
(b)
a prescribed Royal Commission of the Commonwealth, a State or a Territory; or
(c)
a prescribed commission of inquiry of a State or a Territory; or
(d)
a prescribed board of inquiry of a State or a Territory.
Definition of
"
eligible Royal Commission
"
inserted by No 47 of 1992.
eligible whistleblower
has the meaning given by section
14ZZU
.
History
Definition of
"
eligible whistleblower
"
inserted by No 10 of 2019, s 3 and Sch 1 item 14, applicable in relation to disclosures that: (a) are made at or after 1 July 2019 (the
commencement time
); and (b) relate to matters that occur or occurred before, at or after 1 July 2019.
engage in conduct
means:
(a)
do an act; or
(b)
omit to perform an act.
History
Definition of
"
engage in conduct
"
inserted by No 146 of 2001.
excess concessional contributions determination
has the same meaning as in subsection
995-1(1)
of the
Income Tax Assessment Act 1997
.
History
Definition of
"
excess concessional contributions determination
"
inserted by No 118 of 2013, s 3 and Sch 1 item 29, effective 29 June 2013. For application, transitional and saving provisions, see note under Sch
1
Pt
2-35
heading.
excise law
has the meaning given by the
Income Tax Assessment Act 1997
.
History
Definition of
"
excise law
"
inserted by
No 74 of 2010
, s 3 and Sch 2 item 13, effective 1 July 2010. For transitional provision, see note under definition of
"
private indirect tax ruling
"
.
exempt Australian government agency
has the meaning given by subsection
995-1(1)
of the
Income Tax Assessment Act 1997
.
History
Definition of
"
exempt Australian government agency
"
inserted by No 11 of 1999.
failure to notify penalty
means the penalty worked out under Division
2
of Part
IIA
.
History
Definition of
"
failure to notify penalty
"
inserted by No 11 of 1999.
fuel tax law
has the meaning given by the
Fuel Tax Act 2006
.
History
Definition of
"
fuel tax law
"
inserted by
No 74 of 2010
, s 3 and Sch 2 item 14, effective 1 July 2010. For transitional provision, see note under definition of
"
private indirect tax ruling
"
.
general interest charge
means the charge worked out under Part
IIA
.
History
Definition of
"
general interest charge
"
amended by
No 101 of 2006
, s 3 and Sch 2 item 1057, by amending references to repealed inoperative provisions, effective 14 September 2006. For application and savings provisions see the
CCH Australian Income Tax Legislation archive
.
Definition of
"
general interest charge
"
inserted by No 11 of 1999.
head
(Repealed by No 145 of 2010)
History
Definition of
"
head
"
repealed by No 145 of 2010, s 3 and Sch 2 item 102, effective 17 December 2010. The definition formerly read:
head
,
in relation to a law enforcement agency, means:
(a)
in the case of the Australian Federal Police
-
the Commissioner of that police force;
(b)
in the case of a police force of a State or the Northern Territory
-
the commanding officer of the police force;
(c)
in the case of the Office of the Director of Public Prosecutions
-
the Director of Public Prosecutions;
(ca)
in the case of the Australian Commission for Law Enforcement Integrity
-
the Integrity Commissioner (within the meaning of the
Law Enforcement Integrity Commissioner Act 2006
);
(d)
in the case of the Australian Crime Commission
-
the Chief Executive Officer of the Commission;
(daa)
(Repealed by No 125 of 2002)
(dab)
in the case of the Independent Commission Against Corruption
-
the Commissioner of the Commission;
(dac)
in the case of the New South Wales Crimes Commission
-
the Chairperson of the Commission;
(dad)
in the case of the Crime and Misconduct Commission
-
the Chairperson of that Commission;
(dae)
in the case of the New South Wales Police Integrity Commission
-
the Commissioner for the New South Wales Police Integrity Commission;
(daf)
(Repealed by No 100 of 2005)
(dag)
in the case of the Corruption and Crime Commission of Western Australia
-
the Commissioner for that Commission;
(da)
in the case of the Australian Securities Commission
-
the Chairperson of that Commission;
(e)
in the case of the National Companies and Securities Commission
-
the Chairman of that Commission;
(f)
in the case of the Corporate Affairs Commission of a State
-
the Commissioner for Corporate Affairs of that State;
(g)
in the case of the Corporate Affairs Commission of the Northern Territory
-
the Commissioner for Corporate Affairs for the Northern Territory; and
(h)
in the case of the Corporate Affairs Commission for the Australian Capital Territory
-
the Commissioner appointed under the
Corporate Affairs Commission Ordinance 1980
of that Territory.
Definition of
"
head
"
amended by No 86 of 2006, s 3 and Sch 1 item 71, by inserting para (ca) after para (c), effective 30 December 2006.
Definition of
"
head
"
amended No 100 of 2005, No 63 of 2005, No 125 of 2002, by No 135 of 2001, No 94 of 1999; No 17 of 1993; No 100 of 1991; No 110 of 1990; and inserted by No 107 of 1989.
IGIS officer
(Repealed by No 145 of 2010)
History
Definition of
"
IGIS officer
"
repealed by No 145 of 2010, s 3 and Sch 2 item 103, effective 17 December 2010. The definition formerly read:
IGIS officer
means:
(a)
the Inspector-General; or
(b)
a member of staff appointed to assist the Inspector-General under the
Inspector-General of Intelligence and Security Act 1986
.
Definition of
"
IGIS officer
"
inserted by No 161 of 1999.
Immigration Department
has the meaning given by the
Income Tax Assessment Act 1997
.
History
Definition of
"
Immigration Department
"
amended by No 145 of 2010, s 3 and Sch 3 item 16, by substituting
"
Immigration Department has the meaning given by the
Income Tax Assessment Act 1997
"
for
"
Immigration Department has the meaning given by the
Income Tax Assessment Act 1936
"
, effective 17 December 2010.
Definition of
"
Immigration Department
"
inserted by No 88 of 2009, s 3 and Sch 5 item 239, effective 18 September 2009.
Immigration Minister
(Repealed by No 110 of 2014)
History
Definition of
"
Immigration Minister
"
repealed by No 110 of 2014, s 3 and Sch 5 item 68, effective 16 October 2014. For transitional provision see note under s
15-50(1)
. The definition formerly read:
Immigration Minister
has the meaning given by the
Income Tax Assessment Act 1997
.
Definition of
"
Immigration Minister
"
amended by No 145 of 2010, s 3 and Sch 3 item 17, by substituting
"
Immigration Minister has the meaning given by the
Income Tax Assessment Act 1997
"
for
"
Immigration Minister has the meaning given by the
Income Tax Assessment Act 1936
"
, effective 17 December 2010.
Definition of
"
Immigration Minister
"
inserted by No 88 of 2009, s 3 and Sch 5 item 240, effective 18 September 2009.
Immigration Secretary
has the meaning given by the
Income Tax Assessment Act 1997
.
History
Definition of
"
Immigration Secretary
"
amended by No 145 of 2010, s 3 and Sch 3 item 18, by substituting
"
Immigration Secretary has the meaning given by the
Income Tax Assessment Act 1997
"
for
"
Immigration Secretary has the meaning given by the
Income Tax Assessment Act 1936
"
, effective 17 December 2010.
Definition of
"
Immigration Secretary
"
inserted by No 88 of 2009, s 3 and Sch 5 item 233, effective 18 September 2009.
indirect tax law
has the meaning given by the
Income Tax Assessment Act 1997
.
History
Definition of
"
indirect tax law
"
inserted by
No 74 of 2010
, s 3 and Sch 2 item 15, effective 1 July 2010. For transitional provision, see note under
"
private indirect tax ruling
"
.
ineligible income tax remission decision
has the meaning given by section
14ZS
.
History
Definition of
"
ineligible income tax remission decision
"
inserted by No 41 of 2011, s 3 and Sch 5 item 168, effective 27 June 2011.
Inspector-General
(Repealed by No 145 of 2010)
History
Definition of
"
Inspector-General
"
repealed by No 145 of 2010, s 3 and Sch 2 item 104, effective 17 December 2010. The definition formerly read:
Inspector-General
means the Inspector-General of Intelligence and Security holding office under the
Inspector-General of Intelligence and Security Act 1986
.
Definition of
"
Inspector-General
"
inserted by No 161 of 1999.
Laminaria and Corallina decommissioning levy
has the same meaning as in the
Income Tax Assessment Act 1997
.
History
Definition of
"
Laminaria and Corallina decommissioning levy
"
inserted by No 24 of 2022, s 3 and Sch 1 item 7, effective 2 April 2022 and applicable in relation to financial years starting on or after 1 July 2021.
late reconciliation statement penalty
means the penalty worked out under Division
3
of Part
IIA
.
History
Definition of
"
late reconciliation statement penalty
"
inserted by No 11 of 1999.
law enforcement agency
(Repealed by No 145 of 2010)
History
Definition of
"
law enforcement agency
"
repealed by No 145 of 2010, s 3 and Sch 2 item 105, effective 17 December 2010. The definition formerly read:
law enforcement agency
means:
(a)
the Australian Federal Police; or
(b)
the police force of a State or of the Northern Territory; or
(c)
the Office of the Director of Public Prosecutions; or
(ca)
the Australian Commission for Law Enforcement Integrity; or
(d)
the Australian Crime Commission; or
(daa)
(Repealed by No 125 of 2002)
(dab)
the Independent Commission Against Corruption established by the Independent Commission Against Corruption Act 1988 of New South Wales; or
(dac)
the New South Wales Crimes Commission; or
(dad)
(Repealed by No 101 of 2004)
(dae)
the New South Wales Police Integrity Commission; or
(daf)
the Crime and Misconduct Commission of Queensland; or
(dag)
the Corruption and Crime Commission of Western Australia; or
(da)
the Australian Securities Commission; or
(e)
the National Companies and Securities Commission; or
(f)
a Corporate Affairs Commission established under a law of a State, of the Northern Territory or of the Australian Capital Territory.
Definition of
"
law enforcement agency
"
amended by No 86 of 2006, s 3 and Sch 1 item 72, by inserting para (ca), effective 30 December 2006.
Definition of
"
law enforcement agency
"
amended by No 63 of 2005; No 101 of 2004; No 125 of 2002; No 94 of 1999; No 17 of 1993; No 100 of 1991; No 110 of 1990; and inserted by No 107 of 1989.
migration officer
means:
(a)
the Immigration Secretary; or
(b)
an employee of the Immigration Department.
History
Definition of
"
migration officer
"
inserted by No 88 of 2009, s 3 and Sch 5 item 241, effective 18 September 2009.
objection decision
has the meaning given by subsection
14ZY(2)
.
History
Definition of
"
objection decision
"
inserted by No 39 of 2012, s 3 and Sch 1 item 29, effective 1 July 2012. For application provisions see note under s
8AAZLG(2)
.
officer
means a person appointed or engaged under the
Public Service Act 1999
.
History
Definition of
"
officer
"
substituted by No 146 of 1999.
official
(Repealed by No 145 of 2010)
History
Definition of
"
official
"
repealed by No 145 of 2010, s 3 and Sch 2 item 106, effective 17 December 2010. The definition formerly read:
official
,
in relation to an eligible Royal Commission, means:
(a)
a barrister or solicitor appointed to assist the person or persons constituting the eligible Royal Commission; or
(b)
a person assisting a barrister or solicitor so appointed; or
(c)
a member of a police force assigned to the eligible Royal Commission to carry out an investigation on behalf of, or under the control of, the person or persons constituting the eligible Royal Commission; or
(d)
a person or employee under the control of the person or persons constituting the eligible Royal Commission.
Definition of
"
official
"
inserted by No 47 of 1992.
private ancillary fund
(Repealed by No 147 of 2011)
History
Definition of
"
private ancillary fund
"
repealed by No 147 of 2011, s 3 and Sch 8 item 43, effective 29 November 2011. The definition formerly read:
private ancillary fund
has the meaning given by section 426-105 in Schedule 1.
Definition of
"
private ancillary fund
"
inserted by No 88 of 2009, s 3 and Sch 2 item 16, effective 1 October 2009.
private indirect tax ruling
means a private ruling, to the extent that it relates to an indirect tax law (other than the fuel tax law).
History
Definition of
"
private indirect tax ruling
"
inserted by
No 74 of 2010
, s 3 and Sch 2 item 16, effective 1 July 2010.
No 74 of 2010
, s 3 and Sch 2 item 46 contains the following transitional provision:
46 Transitional provision
Interpretation
(1)
In this item:
indirect tax ruling
has the meaning given by the
Income Tax Assessment Act 1997
, as in force just before 1 July 2010.
private indirect tax ruling
has the meaning given by the
Income Tax Assessment Act 1997
, as in force just before 1 July 2010.
Rulings
(2)
A private indirect tax ruling that is in force just before 1 July 2010 has effect, from that commencement, as if it had been made under Division
359
in Schedule
1
to the
Taxation Administration Act 1953
, as amended.
(3)
An indirect tax ruling that:
(a)
is in force just before the commencement of this item; and
(b)
is labelled as a public ruling, or was described as a public ruling in the
Gazette
in which it was published;
has effect, from that commencement, as if it had been made under Division
358
in Schedule
1
to the
Taxation Administration Act 1953
, as amended.
Applications for private rulings
(4)
An application for a private indirect tax ruling is taken to have been made under Division
359
in Schedule
1
to the
Taxation Administration Act 1953
, as amended, if:
(a)
you made the application before 1 July 2010; and
(b)
just before 1 July 2010:
(i)
the Commissioner had neither made the ruling nor declined to make the ruling; and
(ii)
you had not withdrawn the application.
private ruling
has the meaning given by section
359-5
in Schedule
1
.
History
Definition of
"
private ruling
"
inserted by
No 74 of 2010
, s 3 and Sch 2 item 17, effective 1 July 2010. For transitional provision, see note under the definition of
"
private indirect tax ruling
"
.
registered tax agent or BAS agent
has the same meaning as in the
Tax Agent Services Act 2009
.
History
Definition of
"
registered tax agent or BAS agent
"
inserted by No 114 of 2009, s 3 and Sch 1 item 14, effective 1 March 2010.
Second Commissioner
means a Second Commissioner of Taxation.
Small Taxation Claims Tribunal
(Repealed by No 60 of 2015)
History
Definition of
"
Small Taxation Claims Tribunal
"
repealed by No 60 of 2015, s 3 and Sch 8 item 45, effective 1 July 2015. The definition formerly read:
Small Taxation Claims Tribunal
means the Taxation Appeals Division of the Administrative Appeals Tribunal when that Division is required under Part
IIIAA
of the
Administrative Appeals Tribunal 1975
to be known as the Small Taxation Claims Tribunal.
Definition of
"
Small Taxation Claims Tribunal
"
inserted by No 34 of 1997.
SPOR taxpayer
(Repealed by No 161 of 2005)
History
Definition of
"
SPOR taxpayer
"
inserted by No 179 of 1999.
taxation law
has the meaning given by the
Income Tax Assessment Act 1997
.
Note:
See also subsection (2).
History
Definition of
"
taxation law
"
amended by No 41 of 2011, s 3 and Sch 5 item 401, by inserting the note at the end, effective 27 June 2011.
Definition of
"
taxation law
"
substituted by
No 9 of 2007
, s 3 and Sch 5 item 31, applicable to the 2007-2008 income year and later years.
Act
No 9 of 2007
, s 3 and Sch 5 item 32 contained the following transitional provision:
Transitional
-
meaning of
taxation law
32
In determining the meaning of
taxation law
in the
Taxation Administration Act 1953
before the commencement of this item, the amendments made are to be disregarded.
The definition formerly read:
taxation law
means:
(a)
this Act;
(b)
any other Act of which the Commissioner has the general administration (other than an Act prescribed for the purposes of this paragraph);
(ba)
the
A New Tax System (Australian Business Number) Act 1999
;
(bb)
(Repealed by No 54 of 2003)
(c)
regulations under an Act referred to in paragraph (a), (b) or (ba);
Note:
Subsection (2) restricts the meaning of this term in Part
III
, and in Subdivision
284-B
in Schedule
1
.
Definition of
"
taxation law
"
amended by No 54 of 2003, No 25 of 2001, No 201 of 1999 and No 85 of 1999.
tax liability
means a liability to the Commonwealth arising under, or by virtue of, a taxation law.
Tax Practitioners Board
means the Tax Practitioners Board established by section
60-5
of the
Tax Agent Services Act 2009
.
History
Definition of
"
Tax Practitioners Board
"
inserted by No 37 of 2024, s 3 and Sch 2 item 1, effective 1 July 2024.
Tribunal
means the Administrative Review Tribunal.
History
Definition of
"
Tribunal
"
amended by No 38 of 2024, s 3 and Sch 1 item 74, by substituting
"
Administrative Review Tribunal
"
for
"
Administrative Appeals Tribunal
"
, effective 14 October 2024.
Definition of
"
Tribunal
"
amended by No 60 of 2015, s 3 and Sch 8 item 46, by omitting
"
or, in appropriate circumstances, the Small Taxation Claims Tribunal
"
after
"
Administrative Appeals Tribunal
"
, effective 1 July 2015.
Definition of
"
Tribunal
"
amended by No 34 of 1997, and inserted by No 48 of 1986.
2(2)
Despite the definition of
taxation law
in subsection (1), an Excise Act (as defined in subsection
4(1)
of the
Excise Act 1901
) is not a taxation law for the purposes of Part
III
of this Act.
History
S 2(2) amended by No 41 of 2011, s 3 and Sch 5 item 402, by omitting
"
, and Subdivision 284-B in Schedule 1 to,
"
before
"
this Act.
"
, effective 27 June 2011.
S 2(2) substituted by No 74 of 2006, s 3 and Sch 1 item 97, effective 1 July 2006. S 2(2) formerly read:
2(2)
Despite the definition of
taxation law
in subsection (1), the following are not taxation laws for the purposes of Part III, and Subdivision 284-B in Schedule 1:
(a)
any Excise Act (as defined in subsection 4(1) of the
Excise Act 1901
);
(b)
the
Fuel (Penalty Surcharges) Administration Act 1997
.
(c)
(Repealed by No 54 of 2003)
S 2(2) amended by No 54 of 2003. For transitional provisions, see note under definition of
"
Customs diesel fuel rebate provision
"
in s
2(1)
.
S 2(2) inserted by No 25 of 2001.
S 2 amended by No 179 of 1999 and substituted by No 123 of 1984.
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