Commonwealth Numbered Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

INSPECTOR-GENERAL OF TAXATION ACT 2003 - SECT 4

Definitions
In this Act:

"Inspector-General" means the Inspector-General of Taxation referred to in section 6.

"Inspector-General's staff" means:

(a)
the staff referred to in subsection 36(1); and

(b)
any employees or officers whose services are made available as referred to in subsection 36(3); and

(c)
any consultants engaged under subsection 36(4).

"review "means a review referred to in section 7.

"tax law" means:

(a)
an Act, or a part of an Act, which the Commissioner of Taxation administers, or of which the Commissioner has the general administration; or

(b)
an Act, or a part of an Act, to the extent it contains powers or functions that are delegated to the Commissioner of Taxation or to other tax officials; or

(c)
regulations, or other subordinate legislation, made under an Act, or a part of an Act, covered by paragraph (a) or (b).

"tax official" means:

(a)
the Commissioner of Taxation; or

(b)
a Second Commissioner of Taxation; or

(c)
a Deputy Commissioner of Taxation; or

(d)
a person engaged under the Public Service Act 1999 , or an employee or officer of an authority of the Commonwealth, performing duties in the Australian Taxation Office; or

(e)
a person engaged on behalf of the Commonwealth by the Commissioner of Taxation, or by another tax official, to provide services related to the administration of the tax laws; or

(f)
a person who:

(i) is a member of a body established for the sole purpose of assisting the Commissioner of Taxation in the administration of an aspect of the tax laws; and (ii) receives, or is entitled to receive, remuneration (but not merely allowances) from the Commonwealth in respect of his or her membership of the body.

"taxpayer" means a person or other entity who is, was, or may become, liable to pay tax under any tax law.


AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback