Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 292

292. Sections 2 and 3 of the Principal Act are repealed and the following
sections are substituted: Interpretation

"2. In this Act, unless the contrary intention appears-
'Commissioner' means the Commissioner of Taxation;
'Deputy Commissioner' means any Deputy Commissioner of Taxation;
'officer' means an officer or employee of the Australian Public Service;
'Second Commissioner' means a Second Commissioner of Taxation;
'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);

   (c)  regulations under an Act referred to in paragraph (a) or (b);
'tax liability' means a liability to the Commonwealth arising under, or by
virtue of, a taxation law. Extension of Act to external Territories

"3. (1) Subject to sub-section (2), this Act extends to every external
Territory.

"(2) Part IV does not extend to an external Territory to which the Banking 
Act 1959 does not extend.".