Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) In this Act (except Schedule 1), unless the contrary intention appears:
"approved form" has the meaning given by Schedule 1.
"ASIO" means the Australian Security Intelligence Organisation.
"assessable amount" has the meaning given by subsection 155 - 5(2) in Schedule 1.
"Australia" , when used in a geographical sense, has the same meaning as in the Income Tax Assessment Act 1997 .
"Commissioner" means the Commissioner of Taxation.
"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 .
"eligible recipient" has the meaning given by section 14ZZV.
"eligible whistleblower" has the meaning given by section 14ZZU.
"engage in conduct" means:
(a) do an act; or
(b) omit to perform an act.
"excess concessional contributions determination" has the same meaning as in subsection 995 - 1(1) of the Income Tax Assessment Act 1997 .
"excise law" has the meaning given by the Income Tax Assessment Act 1997 .
"exempt Australian government agency" has the meaning given by subsection 995 - 1(1) of the Income Tax Assessment Act 1997 .
"failure to notify penalty" means the penalty worked out under Division 2 of Part IIA.
"fuel tax law" has the meaning given by the Fuel Tax Act 2006 .
"general interest charge" means the charge worked out under Part IIA.
"Immigration Department" has the meaning given by the Income Tax Assessment Act 1997 .
"Immigration Secretary" has the meaning given by the Income Tax Assessment Act 1997 .
"indirect tax law" has the meaning given by the Income Tax Assessment Act 1997 .
"ineligible income tax remission decision" has the meaning given by section 14ZS.
"Laminaria and Corallina decommissioning levy" has the same meaning as in the Income Tax Assessment Act 1997 .
"late reconciliation statement penalty" means the penalty worked out under Division 3 of Part IIA.
"migration officer" means:
(a) the Immigration Secretary; or
(b) an employee of the Immigration Department.
"objection decision" has the meaning given by subsection 14ZY(2).
"officer" means a person appointed or engaged under the Public Service Act 1999 .
"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).
"private ruling" has the meaning given by section 359 - 5 in Schedule 1.
"registered tax agent or BAS agent" has the same meaning as in the Tax Agent Services Act 2009 .
"Second Commissioner" means a Second Commissioner of Taxation.
"taxation law" has the meaning given by the Income Tax Assessment Act 1997 .
Note: See also subsection (2).
"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 .
"Tribunal" means the Administrative Review Tribunal.
(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.