In this Part—
"emergency" has the same meaning as in the Emergency Management Act 2013 ;
"legislated emergency tax relief" means any provisions of a taxation law that are stated to be legislated emergency tax relief for the purposes of this Part;
S. 95A def. of tax relief measure amended by No. 52/2021 s. 75.
"tax relief measure" means any of the following, in whole or part—
(a) a waiver of tax;
(b) a deferral of a tax liability;
(c) a refund of tax paid;
(ca) an offset of tax paid;
(d) a combination of any of the things referred to in paragraph (a), (b), (c) or (ca).
S. 95B inserted by No. 14/2020 s. 11.