Commonwealth Numbered Acts

TAXATION (INTEREST ON OVERPAYMENTS) ACT 1983No. 12, 1983 - SECT 3

3. (1) In this Act, unless the contrary intention appears-

''Board of Review'' means a Board of Review constituted under the Income Tax 
Assessment Act 1936 ;

''Commissioner'' means the Commissioner of Taxation;

''decision to which this Act applies'' means-

   (a)  a decision of the Commissioner upon an objection;

   (b)  a decision of a Board of Review; or

   (c)  a decision of a court in relation to-

        (i)    an objection; or

        (ii)   a decision of a Board of Review;

''Deputy Commissioner'' means a Deputy Commissioner of Taxation;

''income tax'' means-

   (a)  income tax as defined in sub-section 6 (1) of the Income Tax 
        Assessment Act 1936 ; or

   (b)  levy payable in accordance with Part VIIB of the Income Tax 
        Assessment Act 1936 ;

''objection'' means an objection under-

   (a)  section 185 of the Income Tax Assessment Act 1936 (including that
        section as applied by-

        (i)    sub-section 128P (1), section 159F or sub-section 160AL (1) of
               that Act; or

        (ii)   sub-section 4 (1), 15 (9), 18 (3) or 18 (8) of the Taxation 
               (Unpaid Company Tax) Assessment Act 1982 );

   (b)  sub-section 78B (5), 82KL (9), 136AF (6), 177F (7) or 220 (3) of the
Income Tax Assessment Act 1936; or

   (c)  sub-section 22 (1) of the Bank Account Debits Tax Administration Act 
        1982 ;

''person'' includes-

   (a)  a body politic;

   (b)  a body corporate;

   (c)  a partnership; and

   (d)  any other unincorporated association or body of persons;

''provisional tax'' means provisional tax as defined in sub-section 221YA (1)
of the Income Tax Assessment Act 1936;

''relevant tax'' means-

   (a)  tax within the meaning of section 207 of the Income Tax Assessment 
        Act 1936 ;

   (b)  withholding tax as defined in sub-section 6 (1) of the Income Tax 
        Assessment Act 1936 ;

   (c)  an amount payable to the Commissioner under sub-section 221YN (1) of
        the Income Tax Assessment Act 1936;

   (d)  recoupment tax as defined in sub-section 3 (1) of the Taxation 
        (Unpaid Company Tax) Assessment Act 1982 ;

   (e)  additional tax under sub-section 226 (1) of the Income Tax  Assessment
        Act 1936 as that sub-section is applied by sub-section 4 (1) of the
        Taxation (Unpaid Company Tax) Assessment Act 1982;

   (f)  tax as defined in sub-section 3 (1) of the Bank Account Debits Tax 
        Administration Act 1982 ; or

   (g)  additional tax under section 17 of the Bank Account Debits Tax 
        Administration Act 1982 ;

''Second Commissioner'' means a Second Commissioner of Taxation;

''year of income'' means year of income as defined in sub-section 6 (1) of the
Income Tax Assessment Act 1936.

(2) A reference in this Act to a liability of a person to the Commonwealth is
a reference to a liability of the person to the Commonwealth arising under, or
by virtue of, an Act of which the Commissioner has the general administration.