(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.
"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.
(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.
"Tribunal" means the Administrative Appeals 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.