CTHRepealedAct
A New Tax System (Goods and Services Tax Administration) Act 1999
20Meaning of expressions
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##### 20 Meaning of expressions
(1) In this Part:
> GST Act means the A New Tax System (Goods and Services Tax) Act 1999.
> authorised officer, when used in a particular provision, means a person the Commissioner has authorised to exercise powers or perform functions under that provision.
(2) Other expressions in this Part have the same meaning as in the GST Act.