4Interpretation

4 Interpretation

In this Act, unless the contrary intention appears:

CEO means the Commissioner of Taxation.

coal means any goods upon which, under the name of coal, any excise duty imposed by the Parliament is payable.

coal mine means the premises in respect of which a producer is licensed to produce coal and includes all adjacent premises used in connexion therewith or with the business of the producer.

Collector has the same meaning as in the Excise Act 1901.

duty means duty of Excise.

licence means a licence under this Act to produce coal.

officer means a person employed or engaged under the Public Service Act 1999 who is:

(a) exercising powers; or
(b) performing functions;

under, pursuant to or in relation to a taxation law (as defined by the Taxation Administration Act 1953).

producer means a person licensed under this Act to produce coal.

this Act includes the regulations.