Commonwealth Numbered Regulations

1992 No. 365 SALES TAX ASSESSMENT REGULATIONS - REG 3

3. In these Regulations, unless the contrary intention appears:

"Act" means the Sales Tax Assessment Act 1992;

"approved" means approved by the Commissioner;

"Collector" means a Collector for the purposes of the Customs Act 1901;

"Comptroller" means the Comptroller-General of Customs.