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.