4Interpretation

#### 4 Interpretation (1) In this Act, unless the contrary intention appears: > acquisition has the meaning given by section 195‑1 of the GST Act. > approved form has the meaning given by section 995‑1 of the Income Tax Assessment Act 1997. > Commissioner means the Commissioner of Taxation. > Convention means the Vienna Convention on Diplomatic Relations, a copy of the English text of which is set out in the Schedule. > Customs Minister means the Minister administering the Customs Act 1901. > GST Act means the A New Tax System (Goods and Services Tax) Act 1999. > indirect tax means: (a) GST within the meaning of section 195‑1 of the GST Act; or (b) luxury car tax within the meaning of section 27‑1 of the Luxury Car Tax Act; or (c) wine equalisation tax within the meaning of section 33‑1 of the Wine Equalisation Tax Act. > Luxury Car Tax Act means the A New Tax System (Luxury Car Tax) Act 1999. > mission means a diplomatic mission. > overseas country means a country other than Australia or an external Territory. > prescribed overseas country means an overseas country prescribed by the regulations for the purposes of this definition. > Wine Equalisation Tax Act means the A New Tax System (Wine Equalisation Tax) Act 1999. (2) In this Act, expressions defined by the Convention have the same respective meanings as they have in the Convention.